West Africa · Executive briefing
Ghana
An English-speaking West African gateway with a mature promotion agency, strong free-zone incentives and an investment law currently in transition.
Start with GIPC.
What to know: GIPC registration follows incorporation, and foreign-capital rules decide eligibility.
- Corporate tax
- Standard CIT; free zone enterprises exempt for ten years, then a rate not exceeding 8%
- Minimum capital
- USD 200,000 joint venture, USD 500,000 wholly foreign-owned, USD 1m general trading (exemptions apply)
- Company setup
- Office of the Registrar of Companies
- Gateway
- Ghana Investment Promotion Centre (GIPC)
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Market at a glance
- GIPC minimum foreign capital: USD 200,000 for a joint venture with a Ghanaian partner holding at least 10%, USD 500,000 wholly foreign-owned, USD 1m for general trading.
- Exemptions apply to manufacturing, export trade, portfolio investments and specified categories.
- Parliament passed the Ghana Investment Promotion Authority (GIPA) Bill in April 2026; commencement status must be confirmed service by service.
Worth knowing: Minimum foreign capital rules vary by structure and exemption, and the move from the GIPC framework to the new GIPA framework means rules must be read with their effective dates.
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Your entry path
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Advantages
Free zone incentives
100% direct and indirect duty exemption on imports for production and export, ten-year income tax exemption then a rate not exceeding 8%, withholding relief on dividends, 100% foreign ownership.
GIPA framework transition
The GIPA Bill passed Parliament in April 2026 and modernises investment promotion, facilitation and regulation.
INZIRA is not a government body. We do not issue licences or guarantee eligibility. Regulatory detail is published in the language of the official source. Navigation and summaries are translated.