- Capital gains tax rate none 15
- Brackets updated
Full refresh — `verified`, `data_year` 2026, `tax_authority_url`, WHT and CGT rates, `filing_deadline`, PAYE brackets, sources, prose; `treaty_count` 5→9 (repository treaty files) Source
Top income tax
25.0%
Worldwide system
Corporate tax
27.0%
VAT
15.0%
standard rate
Tax residency
183 days
9 tax treaties
Gambia tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income (employment, business, property and other gross income from all geographical sources). Non-residents pay tax on Gambian-source income only. Personal income tax on business income is the higher of First Schedule rates on chargeable income or 1% of turnover (2% if accounts are not audited); turnover under D500,000 per year may be taxed at 3% of turnover instead. Corporation tax is the higher of 27% of net profit or 1% of turnover on audited accounts (2% on unaudited accounts). Standard VAT is 15% on taxable supplies and imports (0% on exports). Dividends are subject to 15% withholding as a final tax. Separate taxes apply to rental income (8% residential / 15% commercial on gross rent), fringe benefits (27% on employers), and expatriate quota payroll tax (D10,000 ECOWAS / D50,000 others per non-Gambian employee per year).
- Top PIT rate
- 25.0%
- Corporate tax rate
- 27.0%
- VAT
- 15.0%
- Capital gains tax
- 15.0% Capital gains tax is separate from ordinary income tax. For individuals, the liability is the higher of 15% of the gain or 5% of the consideration. For companies, partnerships and trusts, it is the higher of 25% of the gain or 10% of the consideration. Gambian residents who dispose of capital assets abroad are also liable.
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 9
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| GMD 0 | GMD 36,000 | 0.0% |
| GMD 36,000 | GMD 46,000 | 5.0% |
| GMD 46,000 | GMD 56,000 | 10.0% |
| GMD 56,000 | GMD 66,000 | 15.0% |
| GMD 66,000 | GMD 76,000 | 20.0% |
| GMD 76,000 | and above | 25.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is resident for a calendar tax year if they reside in The Gambia at any time in the year, are present for 183 or more days in aggregate in the year, or are a Government employee or official posted abroad. Split-year rules apply when residency status changes between years. A company is resident if incorporated in The Gambia or if control and management of its business is exercised in The Gambia.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 31 March
Sources
- GRA — Domestic Taxes FAQs (accessed Oct 9, 2026) PIT, CIT, VAT, PAYE, CGT, dividend WHT, filing dates, residency context
- GRA — Employment income tax (PAYE) brochure (accessed Oct 9, 2026) 2025 PAYE bands from D36,000; D3,000 monthly threshold
- GRA — PAYE calculator (accessed Oct 9, 2026) Cross-check progressive PAYE brackets
- Ministry of Finance — Citizens Budget 2025 (accessed Oct 9, 2026) Tax-free PIT threshold raised to D36,000 per annum
- Income and Value Added Tax Act 2012 (WIPO Lex) (accessed Oct 9, 2026) Residency s.5, worldwide gross income s.15, 15% non-resident WHT s.11
- PwC Worldwide Tax Summaries — quick charts (accessed Oct 9, 2026) Gambia territory summary inactive; headline rates cross-check only