Since 1 April 2021, an individual’s Ghana Card PIN has been their Taxpayer Identification Number (TIN), so you get one by registering for the Ghana Card with the National Identification Authority. Companies, partnerships, registered business names and other organisations still get a separate TIN from the Ghana Revenue Authority (GRA), and GRA says getting a TIN is free.
Updated October 2026
Most people searching for a Tax Identification Number in Ghana are really asking one of two things: do I already have a tax number, or must I still register for one? The answer depends on whether you are a person, a registered entity or a foreign national.
What is a TIN and who needs one in Ghana?
GRA describes the Taxpayer Identification Number as a means of uniquely identifying taxpayers and potential taxpayers, both individuals and corporate bodies, for tax purposes. Sections 10 to 12 of the Revenue Administration Act, 2016 (Act 915) authorise the Commissioner-General of GRA to maintain the numbering system[1].
You need a working tax identifier if you are employed and taxed under Pay As You Earn, if you earn business, rent or investment income taxed under Personal Income Tax, if you are registering a company or sole proprietorship, or if you are clearing goods through Customs. GRA lists the other transactions that need it: registering a business, opening a bank account, registering a vehicle, applying for or renewing a passport, registering land ownership, clearing goods from a port or airport and getting a driver’s licence[1].
Who this is for: employees, sole traders, company owners, landlords and importers, plus Ghanaians abroad with income or property at home. Who this is not for: anyone chasing the Ghana Card itself, which the National Identification Authority issues, not GRA.
Is my Ghana Card number my TIN number?
For an individual, yes. GRA states that the Ghana Card PIN replaced the TIN it issued to individual taxpayers from 1 April 2021, and that this applies to individual taxpayers only[1]. You get the PIN by registering for the Ghana Card with the National Identification Authority (NIA). Companies, corporations and other legal persons are different: GRA still issues them a TIN, and they must keep using it for all their tax transactions[1].
If you held an individual TIN before the switch, GRA asks you to link it to your Ghana Card PIN, either online through Update TIN (the Link TIN With Ghana Card PIN portal at myid.gra.gov.gh) or at a GRA office. Once matched, the data stored under the old TIN is stored under your Ghana Card PIN, and if you hold more than one TIN, each must be linked[2].
What changed, and when
GRA’s notice set 1 April 2021 as the start date and allowed both the old TIN and the Ghana Card PIN to be used from 1 April to 31 December 2021[3]. GRA’s TIN FAQ adds that from 1 April 2022 you cannot access taxpayer information or carry out tax transactions without a Ghana Card PIN[2]. Both dates have passed, so an individual now needs the Ghana Card PIN.
Which registration route applies to you?
Work down this short path. Do you hold a Ghana Card and are you not registering a business? Then your PIN is the identifier. Are you forming a company or partnership? The entity needs its own GRA registration, separate from your personal number. Are you a foreign national living in Ghana? GRA says expatriates should apply to the NIA for a non-citizen Ghana Card, and that non-residents also need a Ghana Card for tax transactions[2].
| Applicant type | Where to register | What to bring | Identifier used |
|---|---|---|---|
| Ghanaian individual (employee, landlord, student) | NIA registration centre, or one of the GRA offices with an NIA desk | Ghana Card, plus any old TIN so GRA can link it to your PIN | Ghana Card PIN |
| Sole proprietor (registered business name) | GRA, after registering the business name; GRA’s TIN Centre sits at the Registrar’s premises | Ghana Card and the business registration documents | Ghana Card PIN for you personally; GRA lists business names among the entities issued an organisational TIN |
| Registered company or partnership | GRA’s TIN Centre at the Registrar’s premises, a one-stop shop, after registration; organisations that do not register there, such as cooperatives, trusts and public bodies, use any GRA Taxpayer Service Centre | Registration documents; organisations outside the Registrar submit the Organisational TIN Form with an introductory letter | GRA-issued TIN for the entity |
| Foreign national resident in Ghana | NIA Foreigner Identification Management System (FIMS) centre, for the non-citizen Ghana Card | NIA lists a valid passport, a residence permit, a birth certificate certified by your country’s embassy and Oath of Identity forms[4] | Non-citizen Ghana Card number |
How do you register step by step?
Individuals
- Get or renew your Ghana Card with the National Identification Authority if you do not have one.
- Check the name and date of birth on the card against the records your employer, bank and business registration hold, so nothing clashes later.
- If you had an old TIN, link it to your Ghana Card PIN through Update TIN (myid.gra.gov.gh) or at a GRA office.
- If you have never dealt with GRA, present your Ghana Card at any GRA office to register as a taxpayer.
- Confirm the number with Verify TIN and keep a screenshot with your records.
Companies, partnerships and other entities
- Register the business with the Office of the Registrar of Companies first (GRA’s pages still call it the Registrar-General’s Department). GRA issues an organisational TIN only after that registration.
- Get the TIN at GRA’s TIN Centre on the Registrar’s premises, where directors, shareholders and board members can register the entity in one stop. Organisations that do not register with the Registrar file the Organisational TIN Form at any GRA Taxpayer Service Centre.
- Declare the tax types that apply, for example Pay As You Earn for staff and Value Added Tax if your turnover brings you into the scheme.
- Collect the entity’s TIN and quote it on invoices, contracts and customs entries.
- Set up access to GRA online services so filings and payments run under the same number.
Checklist before you start
- Ghana Card, or a non-citizen Ghana Card if you are a foreign national.
- A phone number and email address you can actually open.
- Residential or business address, including the digital address.
- Business registration documents if an entity is involved.
- The income you expect: salary, business, rent or investment.
GRA states that getting a TIN is free[2]. The only likely cost is the Ghana Card itself (see the fee question below). GRA does not publish a turnaround time for organisational TINs. It says the officer in charge sends an SMS when the certificate is ready[1].
How to verify TIN number?
Use Verify TIN on the GRA online tools page. It accepts an old TIN or a Ghana Card PIN, and GRA says the tool is only for personal TIN verification, not for company TINs[5]. Type the number exactly as printed. If it does not return a match, check for typing errors, then contact GRA or visit a Taxpayer Service Centre.
If an old TIN has not been linked to your Ghana Card PIN, link it through Update TIN or at a GRA office. The online tool cannot check a company’s TIN, so ask GRA directly if you need to confirm a supplier’s number.
How many digits are in a TIN?
GRA’s own examples show the two formats. A GRA-issued TIN has 11 characters, for example P0012345678, and a Ghana Card PIN looks like GHA-123456789-1[5]. Copy the number exactly from the card or certificate.
How do you contact the Ghana Revenue Authority?
GRA gives its Head Office as GP-GPS GA-144-3422 with the toll-free line (+233)80 090 0110, at Off Starlet 91 Road, Ministries, Accra. Its general email is info@gra.gov.gh[6]. For anything that affects a deadline or a payment, speak to your Taxpayer Service Centre or Area Office.
| Task | Official channel | What you need | Notes |
|---|---|---|---|
| Confirm a number | Verify TIN | The number as printed | Personal TINs and Ghana Card PINs only, not company TINs |
| Link an old TIN to your Ghana Card PIN | Update TIN (myid.gra.gov.gh) | Old TIN, Ghana Card PIN, name and date of birth, email and phone | Confirmed with a one-time password sent by email |
| File and pay | File and Make Payments: the Taxpayers Portal (taxpayersportal.com) or the Ghana Taxpayers App | Registered number and login | GRA says this online service allows you to file and make payments for all tax types[7] |
| Check a tax stamp | Tax Stamp Authenticator | The stamp on the product | GRA describes the authenticator as a way to verify products sold in Ghanaian retail stores[7] |
| Track deadlines | Tax Calendar | Your tax types | Due dates differ by tax type |
What do you use the number for once you have it?
Holding an identifier is not the same as filing. The number opens the file; the returns and payments still have to be made in Ghana cedis under the tax types that apply to you.
| Tax type | Who it touches | What GRA says |
|---|---|---|
| Pay As You Earn | Employees, through the employer | PAYE is deducted from your income as an employee and paid over by your employer on your behalf[8] |
| Rent Tax | Landlords | Tax on rent income is payable within 30 days after the rent is received[8] |
| Gift Tax | Individuals receiving gifts | It applies to a gift received by an individual that does not relate to business or employment[8] |
| Communications Service Tax | Users of communications services | CST is levied on charges for communications services supplied by electronic communications service providers[8] |
| Vehicle Income Tax | Commercial vehicle operators | GRA collects it from commercial vehicle operators quarterly[8] |
| Value Added Tax | Registered businesses | GRA runs standard-rate and flat-rate VAT registration and filing; confirm the rate for your scheme with GRA |
Say you receive rent on 5 March. Rent tax falls due within 30 days of receipt, so 5 March + 30 days = 4 April is your deadline, and the payment is posted to the identifier you verified.
Where does the number show up for importers?
GRA lists clearing goods from a port or airport among the transactions that need your Ghana Card PIN or TIN, so give your clearing agent the exact number and make sure it matches the importer named on the entry.
What does your number mean for your pay?
For an employee the effect is monthly. Your employer deducts PAYE and pays it over for you, and your identifier is what links those deductions to your record. Check that payroll holds your correct Ghana Card PIN.
Before you argue with payroll, work out what the deduction should be. The Ghana PAYE calculator shows the expected monthly tax on a given gross salary, and the wider salary benchmarks help you judge whether the gross figure itself is right.
Try this today
- Find your Ghana Card and copy the PIN exactly.
- Run it through Verify TIN on the GRA online tools page. The tool covers personal numbers only, so ask GRA about a company TIN.
- If you still use an old TIN, link it to your Ghana Card PIN through Update TIN or at a GRA office.
- If it matches, check the Tax Calendar for the next deadline on your tax types.
- Employees: run your gross pay through the PAYE calculator and compare it with your payslip.
Tax rules and GRA procedures change. Confirm anything that affects a payment, a registration or a deadline with the Ghana Revenue Authority before you act.
Frequently asked questions
I already had an old TIN. Do I need to do anything now?
Yes, if you have not linked it yet. GRA asks individuals to match each old TIN to their Ghana Card PIN, online through Update TIN (myid.gra.gov.gh) or at a GRA office, and says that from 1 April 2022 tax transactions need the Ghana Card PIN. Once matched, the data under the old TIN is stored under your PIN.
Can I open a GRA taxpayer file without a Ghana Card?
No. GRA says you need a Ghana Card PIN to carry out tax transactions. If you need to register quickly, you can apply for the card at one of the GRA offices with an NIA desk[2]. Foreign nationals apply to the NIA for a non-citizen Ghana Card.
Does a sole proprietor use a business TIN or a Ghana Card PIN?
You personally use your Ghana Card PIN. GRA’s TIN page, however, lists business names among the entities registered with the Registrar that are issued an organisational TIN[1], so ask GRA’s TIN Centre or your Taxpayer Service Centre which number to quote on the business’s returns. A company or partnership always uses its GRA-issued TIN.
Is there a fee to get a tax identifier in Ghana?
No. GRA states that getting a TIN is free. The Ghana Card may cost money: under NIA’s 2026 fee schedule, first-time registration at a district office is free for applicants under 25 and GH₵30 from age 25, and a first non-citizen card costs the cedi equivalent of USD 120[9].
Do Ghanaians living abroad need a Ghanaian tax number?
If you earn income in Ghana, for example rent from a property or business profits, you need a Ghana Card PIN to deal with GRA, and NIA runs a separate Ghana Card registration service for Ghanaians living abroad. Tax on rent income is payable within 30 days after the rent is received. Verify your Ghana Card PIN with GRA before your tenant or agent starts paying you.
How does the number affect a Tax Clearance Certificate?
GRA offers the Tax Clearance Certificate online through its E-TCC service. Make sure your employer and anyone else who files or pays tax for you quotes your correct Ghana Card PIN or TIN, so the payments are recorded under your number.
Sources
- Ghana Revenue Authority – TIN
- Ghana Revenue Authority – The TIN and Ghana Card (FAQ)
- Ghana Revenue Authority – Commencement of the use of Ghana Card PIN as TIN (April 2021)
- National Identification Authority – Foreigner Identification Management System
- Ghana Revenue Authority – Verify TIN
- Ghana Revenue Authority – Contact
- Ghana Revenue Authority – Online Tools
- Ghana Revenue Authority – Home
- National Identification Authority – Fees and Charges 2026
