Ghana's headline corporate income tax (CIT) rate is 25.
The headline personal income tax (PIT) rate is residents 35%; non-residents 25%.
The standard VAT/GST (or equivalent consumption tax) rate is 15 (plus 2.5% NHIL, 2.5% GETFL levies). Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Ghanaian tax resident if present in Ghana for an aggregate of 183 days or more in any 12-month period commencing or ending in the tax year; is a Ghanaian government employee/official posted abroad; or is a citizen temporarily absent for no more than 365 continuous days while maintaining a permanent home in Ghana. Residents are taxed on worldwide income; non-residents at a flat 25% only on Ghana-source income.
Ghana has no CFC provisions.
Under Section 33(1) of the Income Tax Act, 2015 (Act 896), thin capitalization applies to "exempt-controlled entities" - resident entities other than financial institutions in which an exempt person (resident or non-resident, meeting specified criteria) holds 50% or more of underlying ownership or control, alone or with an associate. Where such an entity's debt-to-equity ratio exceeds 3:1, interest and foreign exchange losses on the related-party debt exceeding that ratio are non-deductible - a permanent, not temporary, disallowance. Resident financial institutions are excluded from the rule.
Ghana maintains double tax treaties with a number of countries including the UK, France, Germany, the Netherlands, and South Africa, plus coverage under the ECOWAS regional interest article for specified government/central-bank debt.