Taxes in Gambia

The GRA administers the national tax system through its Domestic Taxes Department and Customs and Excise functions. The National Assembly makes tax laws, including the GRA Act 2004, Income and Value Added Tax Act 2012, Customs and Excise Act 2010, Payroll Tax Act and Stamp Act. Other relevant legislation covers betting and gaming, land registration, business registration and the education and technical training levy. The rates and thresholds below reflect GRA information researched in September 2026; a newer transaction-specific notice can change the treatment of a payment. An income-generating individual or entity generally needs a TIN and registration for the tax types that apply. Individuals can use a national identity card, driving licence, Alien ID, Gambian passport or foreign passport. An entity may need its memorandum and articles, partnership deed, constitution or an application letter. E-filing requires the TIN, a user profile, supporting documents and a valid email address and telephone number. Tax can be paid at a GRA office, through partner banks, internet banking, bank transfer, RTGS or SWIFT. GRA offices provide regional access in Banjul, Kanifing, Brikama, Serrekunda, Farafenni, Soma and Basse, with a separate Rental Income Tax Office. Personal Income Tax applies to individuals, sole proprietors and enterprises, but the researched GRA classification excludes companies and partnerships from this category. The liability can be based on chargeable income or turnover. For audited taxpayers, the amount is generally the higher of 1% of turnover and the amount under the applicable tax schedule. For unaudited taxpayers, it is generally the higher of 2% of turnover and the schedule amount. A turnover below D500,000 per year is subject to 3% of turnover under the stated regime. The annual return and payment are due by 31 March, while quarterly declarations are due 15 days after the end of each quarter. Invoices, receipts and other records support the calculation and the GRA review. Employment income is collected through Pay As You Earn (PAYE). Salary, wages, bonuses, allowances, overtime and commissions are included. The annual threshold is D36,000, equivalent to D3,000 per month. The rates are 0% from D0 to D36,000, 5% from D36,001 to D46,000, 10% from D46,001 to D56,000, 15% from D56,001 to D66,000, 20% from D66,001 to D76,000 and 25% above D76,000. GRA guidance states that no deductions apply in this calculation. The employer withholds, files the PAYE schedule and pays the amount within 15 days after the end of each month. An employee with one employment and no other taxable income generally does not file a separate annual return. Foreign employment income of a resident can also be taxable. Corporation Tax covers companies, partnerships and trusts operating in The Gambia. A resident incorporated, managed or controlled entity is generally taxed on all income, while a non-resident is taxed on Gambian-source income. The amount is generally the higher of 27% of chargeable income or net profit, 1% of turnover for audited taxpayers or 2% for unaudited taxpayers, according to the applicable calculation. Annual returns and payment are due by 31 March, and quarterly declarations or instalments are due 15 days after each quarter. Deductions and foreign tax credits apply only where the revenue laws or an applicable treaty allows them. The Large Taxpayer Unit handles qualifying taxpayers, including some banks, telecommunications companies and entities with high turnover. Value added tax (VAT) applies to taxable domestic supplies and imports at the standard rate of 15%. Exports are generally zero-rated, and specific exemptions also apply. Registration is compulsory when taxable supplies reach D2,000,000 per year and can be voluntary from D1,000,000 per year. A registered business can generally claim input VAT credit under the applicable rules. VAT returns and payment are due 15 days after the end of each month. Deregistration requires at least two years of registration, taxable turnover below D1,000,000 in the preceding 12 months and regular filing. Refunds can arise for diplomats, international organisations and NGOs, after three consecutive months of credit, or where at least 50% of supplies are zero-rated. A non-resident taxable supplier may need a TIN and VAT invoice; the Gambian recipient may collect and remit the tax in the transaction currency, and a representative may be required. Withholding tax (WHT) is deducted from specified gross payments by the payer and remitted to the GRA. The withheld amount normally serves as an advance credit for the recipient, who should receive a certificate. Under the 2025 reform described in the research, the rate is 5% for a resident contractor carrying out public works for the Government, 8% for other resident suppliers, consultants, contractors and subcontractors providing works, labour, goods or services, and 10% for a non-resident contractor. Older GRA frequently asked questions refer to 10% for residents and 15% for non-residents, so the transaction, current notice and contract should be checked before payment. Monthly schedules and payment are due 15 days after month-end, and the annual WHT statement is due two months after the end of the year. Defined tenants withhold 15% on commercial rent and 8% on residential rent. Payments to artists are subject to 10% for local artists and 15% for foreign or international artists under the cited GRA notice. Other direct taxes include Fringe Benefits Tax at 27% on benefits such as employer-provided housing, vehicles and loans. Capital Gains Tax on disposals such as land, machinery or shares is generally the higher of 15% of the gain or 5% of the consideration for individuals, and the higher of 25% of the gain or 10% of the consideration for companies, partnerships and trustees. The return and payment are due 15 days after the transaction or disposal. Rental Income Tax on Gambian property is 8% of gross residential rent and 15% of gross commercial rent, with an annual return due by 31 March. Resident companies and partnerships withhold 15% of gross dividends paid to resident or non-resident shareholders or partners. Employers also owe annual expatriate payroll or quota tax of D10,000 for an ECOWAS citizen and D50,000 for another non-Gambian employee; the employer cannot recover this charge from the employee. Pool and betting tax uses a monthly schedule due 15 days after month-end, and the 2026 budget measure provides for a 50% tax on winnings. Cross-border taxation depends on residence, source and the type of transaction. A practical GRA residence rule for an individual is at least 183 days in the tax year. A resident entity is generally identified by incorporation, management or control in The Gambia. GRA guidance treats resident foreign-source income as taxable and non-residents as taxable on Gambian-source income, subject to the applicable law. The United Kingdom–The Gambia Double Taxation Convention has been in force since 5 July 1982. Treaty relief and foreign tax credits are case-specific; there is no general automatic exemption from Gambian tax. A non-resident digital or other taxable supplier may need TIN registration, VAT invoicing, local collection and remittance, and sometimes a local representative. Imports can create customs duty, import VAT and other fiscal charges. Under the ECOWAS Common External Tariff, import-duty bands include 0%, 5%, 10%, 20% and 35%. Import VAT is 15% of the customs base, which includes the CIF value—cost, insurance and freight—plus duty, excise and other fiscal charges. The listed import charges also include a 1% ECOWAS levy on CIF, a 1.55% processing fee, a 0.20% African Union levy and an Import Declaration Fee of 2.25% of CIF, subject to a minimum of D5,000. Customs processing uses ASYCUDA and usually involves a clearing agent. Exports are generally zero-rated for VAT. Digital tax stamps for excisable goods have been used since 2024, while e-invoicing, e-VAT and stronger data matching and audits are being introduced in stages. The normal compliance sequence is registration, self-assessment, filing a complete and signed return or declaration, payment or credit processing, and retention of supporting records. The GRA can conduct desk or field audits and impose penalties and interest for late filing, late payment, late withholding or inadequate records. Taxpayers have rights to confidentiality, privacy, due process, representation by a tax or clearing agent, fair treatment, official identity verification and a payment receipt. An objection to a GRA decision generally has to be lodged within 30 days under the applicable Revenue Laws, followed by appeal to the Tax Tribunal and then the Court of Appeal. Overpayments may be refunded or set off against another liability where the law permits.