Revenue Administration in Sub-Saharan Africa - International Tax ...

GhanaTax categoryRevenue collection (in % of GDP)2004 2005 2006 2007 2008 2009Tax revenue 21.02 21.04 21.13 21.34 21.50 20.80Tax on income 6.24 6.31 6.15 6.61 7.11 7.87Personal income tax 2.62 2.67 3.01 3.23 3.38 3.89PAYE 2.28 2.35 2.70 2.86 2.99 3.55Self-employed 0.34 0.32 0.31 0.37 0.39 0.34Corporate profit tax 3.14 3.27 2.70 2.85 3.06 3.35Other income taxes 0.47 0.37 0.44 0.54 0.68 0.63VAT 6.09 6.34 6.11 7.18 7.32 7.22Domestic 1.79 1.82 1.97 2.57 2.37 2.31Import 3.90 3.56 3.08 3.54 3.89 3.82National HealthInsurance Levy0.46 1.07 1.19 1.23 1.21 1.23Refunds -0.07 -0.12 -0.12 -0.17 -0.15 -0.14Excises 4.54 4.55 4.10 3.37 2.53 1.55Domestic 0.78 0.68 0.61 0.50 0.33 0.26Imports 3.76 3.87 3.49 2.87 2.19 1.29Customs duties 3.60 3.50 3.57 3.87 3.86 3.59Export duties 0.06 0.02 1.07 0.24 0.23 0.00National ReconstructionLevy0.43 0.25 0.06 0.03 0.00 0.15Airport tax 0.06 0.07 0.05 0.05 0.06 0.12Communications ServiceTaxSource: IMF0.00 0.00 0.00 0.00 0.39 0.40120