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Hi pardhasarathi,

I hope other members will be able to advise you.

Kumasi is much bigger than Tamale and is further north so is much hotter.
They are both peaceful and the cost of living will be similar. Housing will be cheaper than Accra but I think you will be more limited in food choices in Tamale than Kumasi but I haven't been to either for a long time.

what is cost of living in Accra

Accra is quite an expensive place to live. If you buy imported items then you can expect to pay a high price, it is cheaper in the markets. Getting around by trotro is cheap but they are not comfortable. Accommodation is expensive too but your company will probably pay that. I suggest you look through former posts to find more detailed information.

Melcom road in Kumasi!!!!
Kumasi is better than Tamale.

Don't visit Tamale. They wanted to rub the foreigners. Police officers seize the foreigner's car without reason. If the Ghanaian married to the foreigner and do business with Tamale people, even the direct sister in Tamale will jail the ghanaian to rub the foreign spouse with fake evidences. Tamale police officers and judges are corrupt than any other place in the whole ghana.

And there is no welcome to the foreigners in Tamale. When I pass there, I got malaria and went to the hospital, even I pay, they refused to cure me because I m not living in Tamale.

If you wanna live in Ghana as a foreigner, I wanna recommend you East Legon, Tema or cape coast. In some town in Accra have some electricity and very serious water problem.

Abelenkpe, Accra
Madina
Kokomlemle   

As I know, the three region has very serious water supply problem.