Gambia Tax Rates
Gambia operates a progressive personal income tax system with rates up to 30%. The Gambia Revenue Authority (GRA) administers the system, featuring a 27% corporate tax rate and 15% VAT. The Gambia is one of Africa's smallest countries, with an economy based on agriculture, tourism, and re-export trade.
Top Income Tax Rate
30%
Corporate Tax Rate
27%
VAT / Sales Tax
15%
Capital Gains Tax
15%
Detailed Tax Information
Income Tax Brackets
The Gambia levies progressive income tax with rates from 0% to 30%. Employment income is subject to PAYE withholding. Non-residents are taxed on Gambian-sourced income.
| Income Range | Tax Rate |
|---|---|
| D 0 – D 36K | 0% |
| D 36K – D 46K | 5% |
| D 46K – D 56K | 10% |
| D 56K – D 66K | 15% |
| D 66K – D 76K | 20% |
| D 76K – D 86K | 25% |
| D 86K+ | 30% |
Corporate Tax
The standard corporate tax rate is 27%. Companies in free zones may benefit from tax incentives. A minimum tax applies.
Standard Rate
27%
Capital Gains Tax
Capital gains are taxed at 15%. The gain is calculated as the difference between the disposal and acquisition costs.
Rate
15%
VAT / Sales Tax
VAT is levied at 15% on taxable supplies. Essential goods, healthcare, and education are exempt. Exports are zero-rated.
Standard Rate
15%
Cryptocurrency Tax
The Gambia does not have specific cryptocurrency legislation.
Tax Treaties
The Gambia has approximately 3 double taxation agreements.
Treaty Network
3
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Gambia
See how much you could save by moving here from your current country.
+$8K
Tax in United States
$24K
24.4% effective
Tax in Gambia
$17K
16.7% effective
You Save
31.5%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
