Ghana Revenue Authority (GRA) Edition DT 0101 ver 1.0 (notes ver 1.1; PDF of April 2017) 10 pages

Ghana Revenue Authority — Company Self Assessment Return (DT 0101)

A company's annual income tax return to the GRA, from its accounts to the tax payable.

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GRA DT 0101 company income tax return · Company Self Assessment Return
The official Ghana Revenue Authority (GRA) form, edition DT 0101 ver 1.0 (notes ver 1.1; PDF of April 2017) — blank
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What is GRA DT 0101 company income tax return?

Companies in Ghana file a self-assessment return of their income tax for each year of assessment. Form DT 0101 summarises the company's details, any tax holiday and tax consultant, a balance sheet and an income statement, then computes the chargeable income and tax, including income taxed at concessionary rates, any rebate, tax credits and statutory levies. It ends with the remuneration and loans of the directors.

The tax codes, normal rates and rebate rates come from the GRA's schedule of corporate tax rates (Schedule 1B), which you look up for the company's industry.

FileIt works out every total and line of the computation as the form describes them, checks that the balance sheet balances, and prints everything on the GRA's own fillable PDF. A company officer signs it on paper and the company hands it in. FileIt never files anything with the GRA.

Who fills it
A company, through a director or other officer
Handed in to
The company's GRA tax office (LTO, MTO or STO)
Covers
One year of assessment (the basis period, e.g. 01/01 to 31/12)
Currency
Cedis, or US$, £ or € where agreed with the Commissioner-General
Edition
DT 0101 ver 1.0
Pages
10 (5 of form, 5 of completion notes)

Who needs to fill out GRA DT 0101 company income tax return?

  • Limited companies filing their annual corporate income tax return.
  • Companies enjoying a tax holiday or a concessionary rate on part of their income.
  • Accountants and tax consultants preparing a client's return.
  • Companies with directors whose fees, salaries or loans must be reported.

When to use GRA DT 0101 company income tax return

  • Once the final accounts for the basis period are ready.
  • For each year of assessment, including years with a loss.

What you need before you start

  • The company's TIN, registration details and incorporation date.
  • The final accounts: balance sheet and income statement for the basis period.
  • Non-allowable deductions, non-taxable income, capital allowances and losses brought forward.
  • The tax code, normal rate and any rebate rate from the GRA's Schedule 1B.
  • Withholding tax credits and tax already paid.
  • Each director's name, residence status, TIN, fees, salary, interest, allowances and loans.

What’s on GRA DT 0101 company income tax return

The 2017 edition has 10 pages. FileIt asks for it in 14 parts:

  1. Currency, tax office and periodCompany
  2. The companyCompany
  3. Tax holidaysCompany
  4. Tax consultantCompany
  5. 13. Balance sheetCompany
  6. Income statementCompany
  7. Computation of taxCompany
  8. Chargeable incomes taxed at different ratesCompany
  9. Tax payable, credits and leviesCompany
  10. 44. Director 1 — remuneration and loansCompany
  11. 44. Director 2 — remuneration and loansCompany
  12. 44. Director 3 — remuneration and loansCompany
  13. 44. Director 4 — remuneration and loansCompany
  14. DeclarationCompany

How to fill out GRA DT 0101 company income tax return, step by step

1 Company details

Currency, tax office, year and basis period, name, TIN, addresses, premises (and landlord), incorporation, listing and location.

2 Tax holidays and consultant

Any tax holiday with its type and dates, and the tax consultant's details.

3 Balance sheet

Cash, stocks, receivables, fixed and other assets against trade and other payables and shareholders' fund. FileIt totals both sides and checks they balance.

4 Income statement

Business income (local and export), investment and other income, operating, general and administrative expenses, depreciation and exchange losses, down to net profit or loss.

5 Computation of tax

Add back non-allowable deductions, deduct non-taxable income and allowable deductions, split chargeable income between the normal and any concessionary rate, apply the rates and rebate, then credits and levies to the tax outstanding or overpaid.

6 Directors and declaration

Up to four directors' remuneration and loans (a loan the director gave out in brackets), then the declaration by a named officer. Sign on paper.

Common mistakes to avoid

  • A balance sheet whose total assets don't equal total payables and fund.
  • Splitting chargeable income between rates when line 31 is a loss: lines 32 and 33 should then be 0.
  • Using the wrong tax code or rate from Schedule 1B.
  • Directors without a TIN. They must register before the return is filed.
  • Leaving boxes empty instead of N/A or 0, as the notes ask.

After you fill it out

Check the computation against the accounts, sign the declaration and hand in the return.

Pay any tax outstanding. Your tax office can confirm the due date.

FileIt keeps the return in your vault with the company's accounts.

Fill out GRA DT 0101 company income tax return online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 185 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Ghana Revenue Authority (GRA) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start GRA DT 0101 company income tax return now — it’s free

GRA DT 0101 company income tax return: frequently asked questions

Does FileIt know the tax rates?

No. You enter the tax code and rates from the GRA's Schedule 1B; FileIt applies them to the figures.

How are losses shown?

A loss, a deficit or an overpayment prints in brackets, as in the company's accounts.

What if the company has more than four directors?

The form has room for four. List the others on a separate sheet.

Can a consultant prepare it?

Yes. The return records the tax consultant's details, but a company officer makes the declaration.

Does FileIt file the return?

No. FileIt prepares the GRA's PDF; the company hands it in.

Official sources

FileIt is not affiliated with or endorsed by Ghana Revenue Authority (GRA) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

Fill out GRA DT 0101 company income tax return online