Country guide

Ghana

Ghana uses the Ghana Card Personal Identification Number as the TIN for individuals eligible for the Ghana Card, including eligible foreign residents holding a Non-Citizen Ghana Card. The Ghana Revenue Authority continues to issue 11-character GRA TINs to organisations and to limited individual categories that are not covered by the Ghana Card PIN regime.

GH GHA 4 TIN types Last reviewed 2026-05-14

TIN types

4 published formats. Open a type to see examples, structure details, and official sources.

Validate Ghana TIN

Ghana Card Personal Identification Number (PIN)

Current Individuals

National Identification Authority (NIA)

Primary TIN for individuals eligible for the Ghana Card, including eligible foreign residents with a Non-Citizen Ghana Card.

Details

Examples

GHA-123456789-1 GHA-12345678-A

Where to find it

On the Ghana Card or Non-Citizen Ghana Card, and in GRA taxpayer records after the Ghana Card PIN has been linked to the old TIN.

Common names

Ghana Card PIN Ghanacard PIN Personal ID Number

Structure

1-3 Country code Three-letter nationality code assigned at first registration.

5-12 or 5-13 Generated number System-generated numeric identifier.

14 or 15 Checksum character Internal validation character assigned during PIN creation.

Official source

gra.gov.gh oecd.org register.nia.gov.gh nia.gov.gh

GRA Taxpayer Identification Number for Individuals (P00)

Current Individuals

Ghana Revenue Authority (GRA)

Eleven-character GRA-issued TIN used for individuals who are not covered by the Ghana Card PIN regime.

Details

Examples

P0012345678

Where to find it

On GRA tax documents and Taxpayer Identification Number certificates.

Common names

GRA TIN TIN

Structure

1-3 Prefix P00 identifies an individual GRA TIN.

4-11 Serial Numeric identifier assigned by GRA.

Official source

gra.gov.gh oecd.org

GRA Taxpayer Identification Number for Foreign Missions and Foreign Mission Employees (Q00)

Current Individuals Entities

Ghana Revenue Authority (GRA)

Eleven-character GRA-issued TIN for foreign missions and employees of foreign missions.

Details

Examples

Q0012345678

Where to find it

On GRA tax documents and Taxpayer Identification Number certificates.

Common names

GRA TIN TIN

Structure

1-3 Prefix Q00 identifies foreign missions and employees of foreign missions.

4-11 Serial Numeric identifier assigned by GRA.

Official source

gra.gov.gh oecd.org

GRA Taxpayer Identification Number for Organisations (C00, G00, V00)

Current Entities

Ghana Revenue Authority (GRA)

Eleven-character GRA-issued TIN for companies, government agencies, public institutions, trusts, cooperatives, and other organisations.

Details

Examples

C0012345678 G0098765432

Where to find it

On company registration certificates, business name certificates, Taxpayer Identification Number certificates, and GRA tax documents.

Common names

GRA TIN Organisational TIN TIN

Structure

1-3 Prefix C00, G00, or V00 identifies the broad organisation category.

4-11 Serial Numeric identifier assigned by GRA.

Official source

gra.gov.gh oecd.org