Ghana Revenue Authority (GRA) Edition DT 0104 ver 1.2 (GRA upload 2020/09) 3 pages

Ghana Revenue Authority — Personal Income Tax Form, Annual Estimate (DT 0104)

The GRA form a self-assessed individual uses to estimate the year's income and tax, and the quarterly instalment that follows.

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GRA DT 0104 annual estimate · Personal Income Tax Form — Annual Estimate
The official Ghana Revenue Authority (GRA) form, edition DT 0104 ver 1.2 (GRA upload 2020/09) — blank
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GRA DT 0104 annual estimate (2020) Personal Income Tax Form — Annual Estimate — page 1 of 3
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GRA DT 0104 annual estimate (2020) Personal Income Tax Form — Annual Estimate — page 2 of 3
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GRA DT 0104 annual estimate (2020) Personal Income Tax Form — Annual Estimate — page 3 of 3
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Fill this form online Blank PDF from Ghana Revenue Authority (GRA)

What is GRA DT 0104 annual estimate?

In Ghana, individuals who are not fully taxed through PAYE, such as the self-employed, estimate their income and tax for each year of assessment and pay it in quarterly instalments. Form DT 0104 (ver 1.2) is the GRA's paper form for that estimate. It names your tax office, the year and your details, then sets out your expected business, employment and investment income, your chargeable income, the annual tax and the quarterly amount.

FileIt asks the questions in plain language, adds up your total income and prints everything on the GRA's own fillable PDF. You work out chargeable income and tax with the GRA's rates for that year. FileIt checks the figures fit together but doesn't apply rates or reliefs for you.

The finished form is kept in your vault with your other tax papers. You sign it, or use your right thumbprint, and hand it in to your tax office. FileIt never files anything with the GRA.

Who fills it
A self-assessed individual, such as a sole trader or someone with business or investment income
Handed in to
Your GRA tax office (LTO, MTO or STO)
Covers
One year of assessment, normally 01/01 to 31/12
Signatures
The taxpayer (signature or right thumbprint), or someone declaring on their behalf
Edition
DT 0104 ver 1.2
Pages
3 (form, declaration, completion notes)

Who needs to fill out GRA DT 0104 annual estimate?

  • Self-employed people and sole traders paying income tax by instalments.
  • Employees who also have business income outside their job.
  • Individuals with investment or other income on which tax isn't fully withheld.
  • An accountant or family member declaring on behalf of a taxpayer.

When to use GRA DT 0104 annual estimate

  • At the start of a year of assessment, to set your quarterly instalments.
  • When the GRA asks you for an estimate.
  • If your circumstances change during the year, GRA's separate revised estimate (DT 0104a) is the form for changing it.

What you need before you start

  • Your TIN or Ghana Card PIN.
  • The name and type of your tax office (Large, Medium or Small Taxpayer Office).
  • Business names registered with the Registrar-General, if any.
  • Your expected business, employment and investment income for the year.
  • Your allowable deductions, and the GRA's rates for that year, to work out chargeable income and tax.
  • If someone declares for you: their name, relationship to you and address.

What’s on GRA DT 0104 annual estimate

The 2020 edition has 3 pages. FileIt asks for it in 4 parts:

  1. Tax office and periodTaxpayer
  2. TaxpayerTaxpayer
  3. Statement of income and tax computationTaxpayer
  4. DeclarationTaxpayer

How to fill out GRA DT 0104 annual estimate, step by step

1 Tax office and period

Tick LTO, MTO or STO, name your tax office, and give the year of assessment and the period it covers (dd/mm, usually 01/01 to 31/12).

2 Your details

Surname, first and other names, nationality, TIN and any business names. The notes ask for N/A in boxes that don't apply, and FileIt prints N/A for you where you leave other names or business names blank.

3 Statement of income

A. business income, B. employment income and C. investment and other income, in cedis. Enter 0 where one doesn't apply. Line 1 adds them up.

4 Tax computation

Line 2 is your chargeable income (total income less allowable deductions), line 3 the tax for the year, and line 4 the quarterly instalment. The form describes it as line 3 less the employment part, divided by 4.

5 Declaration

Either you declare on your own behalf, or someone declares for you and gives their name, relationship to you, address and the date. Sign, or use your right thumbprint, on paper.

Common mistakes to avoid

  • Leaving boxes empty. The completion notes ask for N/A or 0 rather than blanks.
  • Chargeable income higher than total income.
  • A quarterly figure that comes to more than the annual tax.
  • Using a 13-character Ghana Card PIN where an old 11-character TIN was expected, without checking the GRA has linked them.
  • Forgetting to revise the estimate after a change in employment.

After you fill it out

Check the figures, sign or thumbprint the declaration and hand it in to your tax office.

Pay each quarterly instalment on time. Your tax office can confirm the due dates.

FileIt keeps the estimate in your vault, so you can compare it with your final return at the end of the year.

Fill out GRA DT 0104 annual estimate 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 — 31 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 0104 annual estimate now — it’s free

GRA DT 0104 annual estimate: frequently asked questions

Does FileIt calculate my tax?

No. It adds up your income and checks that the figures make sense, but you enter chargeable income and tax using the GRA's rates for the year.

Can I use my Ghana Card number as my TIN?

Individuals now use the Ghana Card PIN as their TIN. FileIt prints an 11-character TIN in the form's boxes, and a Ghana Card PIN in full across them.

What's the difference between DT 0104 and DT 0104a?

DT 0104 is the annual estimate. DT 0104a is GRA's separate form for revising an estimate you have already given.

Can someone else complete it for me?

Yes. The declaration has a part for a person declaring on the taxpayer's behalf, with their relationship to you and their address.

Can I submit it through FileIt?

No. FileIt prepares the official PDF. You hand it in to the GRA yourself.

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 2026-10-19.

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