Gambia Personal Income Tax
Detailed personal income tax rates and rules for Gambia in 2026.
Income TaxGMD
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 (GMD) | 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% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if present in The Gambia for more than 183 days in a year.
How Gambia Income Tax compares
Gambia’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Gambia
30%
Africa average
32.3%
Global average
27.7%
