Income tax is charged on the gains or profit accruing to an individual exercising employment in Ghana. The gains or profit from any employment of a person is deemed as accruing in or derived from Ghana to the extent that the employment is exercised in Ghana, regardless of the place of payment. Ghana practices source taxation, and the system of employment taxation is Pay As You Earn (PAYE), which is a graduated rate from 0 percent to 25 percent for residents and a 15 percent flat rate for non-residents.
The official currency of Ghana is the Ghana Cedi (GHC).
Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.