Ghana
Taxable business income at progressive rates up to 35% after deductible expenses. Crypto received as payment is valued and taxed as income; the 15% crypto CGT applies only to later investment-style disposals. Keep records 5+ years.
Self-employment / business income (gains from trade, business, profession or vocation) - taxed under individual income tax, not as capital gains.
Progressive 0-35% on net business profit (tax-free threshold ~GHS 5,880/yr; top 35% at high income).
SSNIT is mandatory for employees; the self-employed can join the voluntary/informal-sector tier - no automatic contractor charge.
File annual personal income tax return; deduct expenses wholly, exclusively and necessarily incurred. Modified/presumptive options exist for small businesses.
USDC converts to GHS-equivalent business income on receipt (progressive rates); separately, later disposal gains on crypto held as investment face 15% CGT. GRA began tracking crypto traders in 2025.