The Ghana Revenue Authority (GRA) wishes to inform taxpayers and the general public that, due to the severe flooding caused by the recent heavy rains in Accra and surrounding areas, the Commissioner-General has approved an extension of the deadline for filings of second quarter Corporate Income Tax (CIT), Personal Income Tax (PIT) and May 2026 Value Added Tax (VAT), National Health Insurance Levy (NHIL), and Communications Service Tax (CST).
Under the tax calendar, CIT, PIT and VAT/NHIL and CST for May 2026 are ordinarily due for filing on or before the last working day of the month following the taxable period.
Accordingly, returns were due on Tuesday, June 30, 2026. In view of the disruptions caused by the flooding and to support business continuity, the GRA has extended the filing deadline to Monday, July 6, 2026.
Taxpayers who file by Monday, July 6, 2026, will not be liable for late filing penalties for this filing period. Normal penalties will apply to returns made after the extended deadline.
Taxpayers are therefore encouraged to use the Taxpayer’s Portal and other digital platforms to file returns to minimize travel and avoid delays.
Taxpayers experiencing significant operational challenges because of the flooding are advised to contact the nearest GRA Taxpayer Service Centre (TSC) or their tax office for assistance.
This extension is a targeted relief measure intended to assist taxpayers affected by the flooding to meet their tax obligations without incurring immediate penalties.
The GRA remains committed to maintaining uninterrupted tax administration while supporting businesses during this difficult period and safeguarding the revenue needed for Ghana’s national development.
