Every commercial vehicle in Ghana pays income tax four times a year through a windscreen sticker. The amount is fixed by vehicle class, not by how much you earned. Here is GRA's full table, the four dates, where to buy it, and what changed for Bolt, Uber and Yango drivers.
Figures copied from GRA's Vehicle Income Tax page on 19 September 2026 (Regulation 22, L.I. 2244). Check gra.gov.gh before you pay; rates can change with a new gazette.
Four stickers a year, bought on or before those dates at any GRA Domestic Tax Revenue Office, pasted on the front windscreen. The police check for it.
Pick the class that matches the vehicle's registration, not what you use it for today.
| Class | Vehicle | Per year GH₵ | Per quarter GH₵ |
|---|---|---|---|
| A1 | Tractor, power tiller, tanker | 40 | 10 |
| A2 | Taxi, private taxi | 48 | 12 |
| A3 | "One pound" Peugeot cars, forklift, towing truck | 60 | 15 |
| A4 | Trotro up to 15 persons | 64 | 16 |
| B1 | Hiring car, saloon | 320 | 80 |
| B2 | Hiring car, 4×4 | 480 | 120 |
| B3 | Trotro up to 19 persons | 80 | 20 |
| B4 | Trotro 20 to 23 persons | 88 | 22 |
| B5 | Trotro 24 to 32 persons | 120 | 30 |
| C1 | Commuter, up to 15 | 80 | 20 |
| C2 | Commuter, 16 to 19 | 100 | 25 |
| C3 | Ford bus or commuter, up to 23 | 80 | 20 |
| C4 | Tour, up to 15 | 320 | 80 |
| C5 | Commuter, up to 38 | 160 | 40 |
| C6 | Tour, 16 to 23 | 400 | 100 |
| C7 | Commuter, 39 to 45 | 200 | 50 |
| C8 | Tour, 24 to 38 | 280 | 70 |
| C9 | Tour, 45 and above | 600 | 150 |
| C10 | Commuter, 46 and above | 240 | 60 |
| D1 | Dry cargo under 2 t; pickups 2 to 3.5 t | 140 | 35 |
| D2 | Dry cargo 2 to 4 t; 2,000-gallon tankers; garbage trucks; cranes | 256 | 64 |
| D3 | Larger tankers; bulldozer | 404 | 101 |
| D4 | Dry cargo 4 to 7 t | 480 | 120 |
| D5 | Tipper, single axle | 320 | 80 |
| D6 | Tipper, double axle | 480 | 120 |
| D7 | Articulated trailer (18 cubic); timber truck | 800 | 200 |
| D8 | Tipper, 12 to 14 wheeler | 600 | 150 |
| D9 | Ambulance; hearse | 88 | 22 |
| D10 | Articulated trailer, single axle | 800 | 200 |
Motorbikes and okada do not appear on GRA's table. Ask at the office rather than assuming zero.
| Quarter | Buy on or before |
|---|---|
| January to March | 15 January |
| April to June | 15 April |
| July to September | 15 July |
| October to December | 15 October |
GRA does not publish a fixed fine for driving without the sticker. Late payment falls under the general penalties of the Revenue Administration Act, and a police stop costs a day's takings whatever the fine is.
From 1 January 2024 the ride-hailing companies must require proof of VIT from every driver on their platform. The driver registers once at a GRA office and then pays quarterly, under the same Regulation 22 as taxis (Public Sector Magazine, December 2023). On GRA's table a saloon hiring car is class B1, GH₵ 80 a quarter; a 4×4 is B2, GH₵ 120 a quarter.
VIT is a fixed advance. The real income tax is settled on your actual profit in the annual return by 30 April, and a driver who cannot show a record pays on GRA's estimate. Sales to the owner, fuel, the mate, dues and repairs said into your phone each day is the record that argues for you. Where a driver's day money goes, with a calculator.
Say it: "VIT sticker 16"Free. No password, no MoMo PIN, no Ghana Card. Saved on your phone first, with a safety copy kept for you.
By class: taxi GH₵ 12 a quarter, trotro GH₵ 16 to 30, hiring saloon GH₵ 80, 4×4 GH₵ 120, trucks GH₵ 35 to 200. Full table above.
GRA's page shows *222#. It does not publish the menu, so dial it and follow the prompts, or buy at the office.
On or before 15 January, 15 April, 15 July and 15 October.
No. The tax stamp is for informal traders and artisans (GH₵ 3 to 45 a quarter). VIT is for commercial vehicles. Both are advance payments, not final tax; the annual return is still due 30 April.
Motorbikes are not on GRA's table. Ask at the office.
Sources: GRA, Vehicle Income Tax (table, dates, *222#); GRA, Tax Stamp; GRA, Tax Offences and Penalties; Public Sector Magazine on ride-hailing VIT (December 2023). General information, not tax advice.