Chartered Institute of Taxation, Ghana — The gold standard for tax professionals in Ghana. 12 papers, 3 levels, and a pathway to becoming a fully-fledged Chartered Tax Practitioner.
Recognised across Ghana's public and private sectors. Examinations held twice yearly in February and August, with up to 10 years to complete the full qualification.
The CITG Professional Qualification is awarded by the Chartered Institute of Taxation, Ghana (CITG) — the premier body for taxation professionals in Ghana. Its mission is to promote the advancement of taxation practice through excellence, integrity and transparency.
The qualification is designed to equip candidates with the theoretical knowledge and practical skills to advise individuals, companies, government agencies and multinational businesses on all aspects of Ghanaian and international tax law.
Holders occupy senior roles in public practice, the Ghana Revenue Authority, multinational corporations, financial institutions and legal practice. The CITG designation signals mastery of income tax, indirect tax, international tax, oil & gas taxation and strategic tax planning.
Deep expertise in Ghanaian income tax, indirect tax, customs & excise, and the full legislative framework governing revenue.
Dedicated paper on international taxation — transfer pricing, tax treaties, residence rules, and cross-border compliance.
Unique in covering the fiscal regime for Ghana's extractive industry — petroleum agreements, production sharing and mineral royalties.
Final Level 2 develops the strategic and advisory competencies needed to counsel businesses and government at the highest level.
Each level must be completed before the next. The Final Level 2 requires all three papers to be passed in a single sitting.
All three Final Level 2 papers (Papers 10, 11 and 12) must be sat and passed at the same examination session. A candidate may be referred in one paper if they score a minimum of 40% in that paper while passing the other two. No exemptions are available at Final Level 2 under any circumstances.
All 6 Professional Level papers must be completed (or exempted) before sitting Final Level 1.
Understand the principles of government finance, sources of public revenue, public expenditure policy, and the application of fiscal policies in stabilising the national economy. Covers welfare economics, public goods, tax incidence, and public debt analysis.
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Develop practical skills in computing income taxes for individuals, partnerships, companies, and capital gains. Covers the Internal Revenue Act, employment income, PAYE, capital allowances, gift tax, and industry concessions under Ghanaian law.
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Apply accounting principles to partnership, group and company financial statements. Covers business valuation, financial statement interpretation, specialised accounting transactions, and financial management including investment appraisal.
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Understand the principles of indirect taxes — VAT, customs & excise duties, and communication service tax. Covers jurisdictional principles, taxable supply rules, VAT accounting, customs classification, and valuation under Ghanaian law.
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Understand the legal framework governing companies, partnerships and joint ventures in Ghana. Covers corporate law, company formation, equity and loan capital, directors and shareholders, as well as revenue law principles and financial laws.
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Explore the managerial and strategic directions of organisations, and current corporate governance developments. Covers strategic analysis tools, operations and HR management, board composition, internal controls and ethical responsibilities.
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All Final Level 1 papers must be completed (or exempted) before sitting Final Level 2.
Apply auditing and investigation principles to obtain information for taxation purposes. Covers the full audit cycle from planning to reporting, tax compliance risk management, desk and comprehensive audits, and investigative techniques under Ghana Revenue Authority legislation.
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Understand the economics, regulatory framework, and fiscal regime of Ghana's extractive industry. Covers petroleum agreements, cost oil and profit oil, production sharing systems, the Ghana Petroleum Fund, mineral royalties, and mining corporate tax computations.
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Understand the principles of international taxation and the interaction of Ghana's tax system with other jurisdictions. Covers residence rules, transfer pricing methods, double taxation treaties, thin capitalisation, tax havens, and anti-avoidance measures.
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ALL 3 Final Level 2 papers must be sat and passed at the SAME sitting. No exemptions — ever.
Apply tax law strategically to real-world business problems. Covers the decision-making process, entity selection strategies, employee compensation planning, profit reporting, tax incentive provisions, corporate distributions, anti-avoidance schemes, and international business expansion.
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Demonstrate mastery of all major taxes and their interaction across individuals, partnerships, companies and trusts. Covers advanced computation, oil & minerals taxation, capital gains, VAT & customs, gift tax, insurance taxation, and application of case law to unstructured practical problems.
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Acquire in-depth knowledge of tax administration procedures, compliance processes, and the ethical obligations of the Chartered Tax Practitioner. Covers the Ghana Revenue Authority structure, assessment procedures, collection, objections, appeals, and the tax consultancy process.
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Every paper is marked out of 100. A minimum score of 50% is required to pass. At Final Level 2, a referral (40%+) in one paper is allowed if the other two are passed — but you must re-sit the referred paper at the next session.
Examinations are held in February and August each year. The examination window spans 6 days starting from the first Monday of the month. At Professional Level and Final Level 1, candidates may attempt any number of papers per sitting.
Students have 10 years from their registration date to complete all final examinations. The examinations are conducted at a high professional standard — Final Level 2 requires answers in the form of memoranda, reports, briefing papers and business communication formats.
You must be at least 18 years of age and hold one of the following:
Taxation Technician Certificate holders receive automatic exemption from Papers 1, 2 and 4 at the Professional Level — giving them a strong head start into the qualification.
Exemptions are at the discretion of the Council. Members of recognised professional bodies may be exempt from the entire Professional Level. No exemptions are available at Final Level 1 or Final Level 2.
Note: Exemptions are not available for incomplete qualifications. A fee is charged per paper exempted. Other qualifications are assessed on a subject-to-subject basis with supporting evidence.
CITG members occupy senior positions across every sector of Ghana's economy and increasingly in international markets.
Tax policy analyst, revenue officer, or senior specialist at the Ghana Revenue Authority or Ministry of Finance.
Tax partner or manager at a Big 4, mid-tier, or boutique tax advisory firm in Ghana or internationally.
In-house tax counsel for E&P companies, mining firms, or petroleum holding entities operating in Ghana.
Transfer pricing specialist, international tax manager, or regional tax director across African markets.
Tax litigation specialist, dispute resolution adviser, or corporate counsel handling tax-related legal matters.
Tax compliance officer, treasury tax manager, or financial planning adviser at banks and insurance companies.
Follow these steps to begin your journey to becoming a Chartered Tax Practitioner.
Ensure you are at least 18 years old and hold a qualifying academic credential — a first degree, HND, Taxation Technician Certificate, or GRA Basic Professional Certificate. Check which exemptions you may be entitled to based on your prior qualifications or professional membership.
Go to the official Chartered Institute of Taxation, Ghana website to access the student registration portal. Create your student account and download or complete the registration form.
Upload certified copies of your academic certificates and transcripts. If you are a member of a recognised professional body (e.g. ICAG, ACCA, GBA), provide your membership certificate to apply for Professional Level exemption.
Pay the applicable student registration fee. If applying for paper exemptions, an additional fee is charged per paper exempted. Check the CITG website or secretariat for the current fee schedule.
Register for structured tuition support to prepare for your papers. Expert tutor-led courses — covering income tax, indirect tax, oil & gas taxation, and international tax — are available through Profs Training Solutions.
Examinations are held in February and August each year. Register for the papers you intend to sit before the exam closing date. At Professional Level and Final Level 1, you may attempt any number of papers per sitting.
Study with expert tutors who know the CITG syllabus inside-out — from income tax computation to oil & gas fiscal regimes and international transfer pricing.
No credit card required · Study at your own pace
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