Note: no personal reliefs are available to a non-resident person.
Personal reliefs as specified below are deducted from income to arrive at the chargeable income of a resident individual for a year of assessment. To obtain the relief the resident individual can apply to the GRA. This is unlike the deductions noted in 2.
Dependent spouse or dependent children relief
A relief of GHS 1,200 is granted annually to:
- Ìý
•ÌýÌýÌýÌý an individual who provides the necessities of life for the dependent spouse
- Ìý
•ÌýÌýÌýÌý an individual who provides the necessities of life for two or more dependent children
However, if both couples are gainfully employed, only one spouse may claim the relief.
Disability relief
This relief
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Web page updated on 17 Mar 2025 15:33