Updated PAYE bands and personal relief figures effective 1 January 2026

The GRA has gazetted revised PAYE income tax bands and personal relief amounts applicable from 1 January 2026. The annual tax-free threshold increases from GHS 5,880 to GHS 7,560, providing relief to lower-income earners. The 5% band now applies to income between GHS 7,561 and GHS 10,980, and the 10% band covers GHS 10,981 to GHS 18,000. The upper bands of 17.5%, 25%, and 30% remain unchanged in structure, with the 30% rate applying to annual income above GHS 300,000 (up from GHS 240,000). The personal relief for resident individuals has been increased from GHS 1,200 to GHS 1,500 per annum. Employers must update payroll systems by 31 January 2026 and may apply the new bands retrospectively to January payroll in the February run without penalty.