Income Tax Rates Regulations, 2005 🇬🇭

Ghana Repealed: 2016-08-03

Repeal Notice

This legislation was repealed on 2016-08-03 by Income Tax Regulations, 2016

Table of Contents

L.I. 1810

Income Tax Rates Regulations, 2005

  • Published in Government Gazette on 15 March 2005
  • Assented to on 8 March 2005
  • Commenced on 1 January 2005
  • [This is the version of this document as it was from 15 March 2005 to 28 February 2006.]
  1. [Repealed on 3 August 2016 by Income Tax Regulations, 2016 (Legislative Instrument 2244 of 2016)]
IN exercise of the powers conferred on the Minister responsible for Finance by section 114 of the Internal Revenue Act, 2000 (Act 592),these Regulations are made this 8th day of March, 2005.

1. First Schedule of Act 592 amended

The First Schedule of the Internal Revenue Act, 2000 (Act 592) as amended is further amended as follows:
(a)by the substitution for paragraph 1 of Part 1 of the following new paragraph:
"1. The income tax rates applicable to residents individuals are:
CHARGEABLE INCOMERATE OF TAX
First ¢1,800,000Nil
Next ¢1,800,0005%
Next ¢4,800,00010%
Next ¢27,600,00015%
Next ¢36,000,00020%
Exceeding ¢72,000,00028%
(b)by the substitution for "32.5%" appearing in pa…

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