How to Apply for Tax Relief as a Teacher has made available the procedures teachers can follow to successfully apply for tax relief without paying any additional fees. Teachers play a vital role in shaping the future of any nation. In Ghana, teachers have long been the bedrock of the country’s educational system, nurturing the leaders and professionals of tomorrow. However, despite their essential contribution to society, Ghanaian teachers have faced numerous challenges, including issues related to taxation. Teacher unions in Ghana have consistently advocated for tax relief measures to alleviate the financial burden on teachers, while the constitution provides a legal framework for addressing these concerns. This article explores the position of teacher unions in Ghana regarding tax relief and how the constitution supports their demands.

The Crucial Role of Teachers

Teachers are the backbone of any education system, molding young minds and preparing them for the challenges of the future. In Ghana, teachers have historically been entrusted with the responsibility of shaping the nation’s human capital. They work tirelessly to provide quality education, often under difficult conditions, and are deserving of recognition and support for their crucial role in society.

Challenges Faced by Ghanaian Teachers

Despite their vital role, Ghanaian teachers face various challenges, including low salaries, inadequate teaching materials, and challenging working conditions. One significant concern that has garnered the attention of teacher unions is the taxation burden placed on teachers. Teachers in Ghana argue that their salaries are insufficient to meet their basic needs and that heavy taxation exacerbates their financial difficulties.

The Position of Teacher Unions

Teacher unions in Ghana, such as the Ghana National Association of Teachers (GNAT) and the National Association of Graduate Teachers (NAGRAT), have consistently advocated for tax relief measures for their members. They argue that tax relief would improve the welfare of teachers, boost morale, and enhance the overall quality of education in the country. Some of the key proposals made by these unions include:

1. Tax Exemptions for Allowances: Teacher unions have called for the exemption of specific allowances, such as housing and transport allowances, from income tax. This would increase the take-home pay of teachers and improve their financial well-being.

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2. Progressive Taxation: Advocates for tax relief also suggest that the tax system should be more progressive, with higher income earners paying a higher proportion of their income in taxes. This would ensure that teachers, who are often in lower income brackets, bear a fair tax burden.

The Constitution and Tax Relief

The 1992 Constitution of the Republic of Ghana provides a legal framework for addressing the concerns of teacher unions regarding tax relief. Article 174(2) of the Constitution states that “Parliament shall, by law, exempt from taxation, the assets, property, and income of the Ghana National Association of Teachers.” This constitutional provision recognizes the importance of exempting the income of teacher associations from taxation, thereby safeguarding their financial resources.

Furthermore, Article 174(3) grants Parliament the authority to extend such exemptions to other teacher associations or organizations representing the interests of teachers. This demonstrates a clear constitutional commitment to supporting teacher unions and addressing their concerns regarding taxation.

How to Apply for Tax Relief as a teacher 

Kindly follow the steps below to successfully apply for tax relief as a teacher.

•Download the tax relief form from Ghana Revenue Authority (GRA) official website.

Complete the form.

•Send it to your Head of Department (HoD), that is, the District Director of Education for endorsement.

•Send it back to the GRA office for consideration. After consideration, a tax relief card will be issued to you.

•Take the tax relief card to GES office (District Director) for second endorsement.

•Finally, take the tax relief card to the Controller and Accountant General Department (CAGD) office for processing.


Ghanaian teachers are indispensable in the development of the nation, and their welfare should be a top priority. Teacher unions in Ghana have consistently advocated for tax relief measures to alleviate the financial burden on educators. The 1992 Constitution of Ghana provides a strong legal basis for addressing these concerns, acknowledging the importance of exempting teacher associations from taxation. It is crucial for the government and relevant stakeholders to work together to ensure that teachers receive the support they need and deserve, ultimately benefiting the quality of education in Ghana.

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