Lewis SelbyCo-Founder, Maxme7 min read
If you are an individual, your Ghana Card PIN is your TIN: the Ghana Revenue Authority (GRA) has used it as the taxpayer number for individuals since 1 April 2021, and a TIN is free. A company or other organisation still gets a GRA-issued TIN, but only after it registers with the Registrar General's Department.
What is a TIN in Ghana, and who needs one?
A Taxpayer Identification Number (TIN) is the number GRA uses to identify a taxpayer or a potential taxpayer, whether a person or a company. GRA's TIN page says it is issued under sections 10 to 12 of the Revenue Administration Act, 2016 (Act 915).
GRA's TIN FAQ says getting a TIN is free and that it is an offence not to have one as a taxpayer. The page gives no penalty amount, so we do not quote one.
If you earn money by selling, you are a taxpayer or about to be, and the banks, payment providers and platforms you work with will ask for the number.
Is my Ghana Card number my TIN?
Yes, for an individual. GRA says the Ghana Card PIN replaced the TIN it used to issue to individuals from 1 April 2021, and that from 1 April 2022 you cannot access taxpayer information or do tax transactions without a Ghana Card PIN.
GRA's page on the change says the PIN should be quoted on documents such as returns, tax payments, clearing goods and business registration. GRA's verification tool shows the format of a Ghana Card PIN as GHA-123456789-1.
Companies and organisations are different. GRA says only they continue to register for and use GRA-generated TINs.
How do you get a TIN as an individual?
Get a Ghana Card. GRA says you can register at a designated GRA office, where it lists 14 including Tema, Adabraka, Spintex, Tamale and Takoradi, or at a National Identification Authority (NIA) registration centre. Your PIN is then your TIN.
GRA lists what to bring: one verification document, which is a birth certificate, a Ghanaian passport or a certificate of acquired citizenship. You also give your name, date and place of birth, residential address, digital address code and your parents' details.
GRA's TIN FAQ does not state what a Ghana Card costs, and we found no fee on it, so ask at the registration centre.
How does a company or business get a TIN?
GRA says an organisation can register for a TIN only after it is registered with the Registrar General's Department (RGD). That covers business names, companies limited by shares or by guarantee, external companies and partnerships. GRA's TIN Centre sits with the RGD, so directors, shareholders and board members can get the TIN in the same visit.
Organisations that do not register with the RGD, such as trusts, cooperatives and foreign missions, send an introductory letter and a completed Organisational TIN Form to any GRA Taxpayer Service Centre. GRA says the office notifies you by SMS when the certificate is ready.
A sole proprietor is the case GRA's pages do not spell out. GRA says individuals use their Ghana Card PIN, so our reading is that a sole trader trading under a registered business name still uses the owner's PIN. Confirm with a Taxpayer Service Centre before you rely on it.
The Office of the Registrar of Companies (ORC) charged a GHS 130 processing fee for a business name at the time of writing (October 2026), with a mandatory yearly renewal of GHS 70. ORC's page does not list a TIN as a requirement.
Swipe the table sideways to see every column.
| You are | Your TIN | Where to start |
|---|---|---|
| An individual | Your Ghana Card PIN | A GRA office or an NIA registration centre |
| A company or registered business name | A GRA-issued TIN | The TIN Centre at the RGD, after registering |
| An organisation not registered with the RGD | A GRA-issued TIN | A Taxpayer Service Centre, with a letter and the Organisational TIN Form |
| A foreign national or non-resident | A Ghana Card PIN | A non-citizen Ghana Card from the NIA |
I had a TIN before the Ghana Card. What do I do?
Link the two numbers. GRA says you can take your old TIN and your Ghana Card PIN to a GRA office or Taxpayer Service Centre, or match them yourself on the GRA self-service portal at myid.gra.gov.gh. If you hold more than one old TIN, link each one.
GRA says the data stored under your old TIN moves to your Ghana Card PIN and your taxpayer office does not change.
To check a number, GRA's Verify TIN tool accepts a personal TIN or a Ghana Card PIN. GRA says it works for personal numbers only, not company TINs.
Where does an online seller need a TIN?
Importing: GRA's customs FAQ lists a TIN from GRA among the documents for airport clearance. Our guide 'How to import goods from China to Ghana to sell online (2026)' covers the rest of the paperwork.
Payments: our guide 'How to open a Paystack account in Ghana: Starter or Registered' lists a TIN among the documents for a Starter account.
Ads: if your business is VAT registered, Meta can print your VAT TIN on ad receipts once you add it under Billing & payments. Our guide 'Facebook ads VAT in Ghana: the 2026 rate and how it works' shows where.
A TIN does not make you a VAT payer. VAT registration is a separate step: GRA's VAT page says to register at your nearest Taxpayer Service Centre if your business income meets the threshold, which it raised for businesses dealing in goods from GHS 200,000 to GHS 750,000 under the Value Added Tax Act, 2025 (Act 1151). GRA's VAT page states no threshold for services, so ask GRA about yours.
What should you sort out before you start selling?
Get your Ghana Card PIN in order first, register a business name if you want one, and keep your numbers in one place so every platform sees the same details. If you plan to run Meta ads, a clean business identity also helps with verification, which our guide 'How to verify your business on Facebook in Ghana (2026)' covers.
Maxme's free Ads & Store Audit reviews your ads and store and sends a short video on WhatsApp within 2 working days, with the three fixes that matter most. If you want ads running once your paperwork is done, Maxme's Lite plan runs Meta ads from GHS 2,500 a month (about US$215), excluding VAT and your ad budget; see our pricing page.
