Gambia Capital Gains Tax
Detailed capital gains tax rates and rules for Gambia in 2026.
Capital GainsGMD
Capital gains are taxed at 15%. The gain is calculated as the difference between the disposal and acquisition costs.
Standard Rate
15%
Exemptions
- Primary residence under certain conditions
How Gambia Capital Gains compares
Gambia’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Gambia
15%
Africa average
14.1%
Global average
13.8%
