PAYE by the 15th. VAT by the last working day. SSNIT within 14 days. Quarterly instalments, annual returns, licence renewals. The statutory calendar does not negotiate — here is the whole cycle in one place.
Most of the pressure in a finance function is not complexity — it is cadence. The statutory calendar repeats every month, every quarter and every year, and it does not negotiate. Here is the cycle every registered business in Ghana runs against.
Monthly
- By the 15th — PAYE remittance and return for the preceding month.
- By the 15th — Withholding tax remittance, return and issue of WHT credit certificates.
- Within 14 days — SSNIT Tier 1 contributions and Tier 2 remittance to the approved trustee.
- Last working day — VAT and levies return for the preceding month, under the Value Added Tax Act, 2025 (Act 1151).
Quarterly
- Corporate income tax instalment payments, due at the end of the third, sixth, ninth and twelfth month of the basis period.
Annually
- Within 4 months of year end — Corporate income tax return and audited financial statements.
- Within 4 months of year end — Personal income tax return for individuals and partners.
- Following the AGM — Registrar-General annual return and financial statements filing.
- Periodically — Regulatory returns and licence renewals: Bank of Ghana, FIC, FDA, Minerals Commission and other sector regulators.
Ongoing
- FIC suspicious and threshold transaction reporting for accountable institutions.
Deadlines should always be confirmed against current GRA and regulator guidance. If keeping this cycle is consuming your team — or worse, slipping — a compliance retainer exists precisely for this. Ask us about one.