🇬🇲 GAMBIA TAX PROFILE

Data year: 2025

Tax System Worldwide

Top PIT Rate 25.0%

Corporate Tax Rate 27.0%

VAT 15.0%

Capital Gains Tax --

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 5

Tax Authority: Gambia Revenue Authority

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a calendar year.

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

📚 SOURCES

🔗 RELATED

🧭 CONTINUE EXPLORING GAMBIA