Gambia Corporate Income Tax
Detailed corporate income tax rates and rules for Gambia in 2026.
Corporate TaxGMD
The standard corporate tax rate is 27%. Companies in free zones may benefit from tax incentives. A minimum tax applies.
Standard Rate
27%
How Gambia Corporate Tax compares
Gambia’s corporate tax rate of 27% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Gambia
27%
Africa average
27.1%
Global average
22.2%
