Ghana Revenue Authority (GRA)
Form DT 0101 — Company Income Tax Self-Assessment Return
Declare your company's income and calculate your corporate tax liability
- Form ID
- DT 0101
- Who must file
- All registered companies in Ghana
- Filing frequency
- Annual
- Filing deadline
- Within 4 months after the end of the basis period (typically April 30th)
- Regulator
- Ghana Revenue Authority (GRA)
Form DT 0101 is the Company Income Tax Self-Assessment Return filed with the Ghana Revenue Authority. All registered companies must file this return annually to declare income, deductions, and calculate their corporate tax liability. The corporate tax rate is 25%.
The return must be accompanied by audited financial statements, profit and loss accounts, and balance sheets. A 60-day extension may be granted if approved by GRA.
Learn more about how HeadOffice can help you manage your Ghanaian business finances and stay on top of your tax obligations.