Source-cited draft: personal income tax for Gambia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Annual tax-free threshold
D36,000 per year (D3,000 per month)Income and Value Added Tax Act (First Schedule) https://www.igrowventure.com/gambia-in-the-2025-tax-reforms/
Band 1: D0 to D36,000
0Income and Value Added Tax Act (First Schedule) https://www.igrowventure.com/gambia-in-the-2025-tax-reforms/
Band 2: D36,001 to D46,000
5Income and Value Added Tax Act (First Schedule) https://www.igrowventure.com/gambia-in-the-2025-tax-reforms/
Band 3: D46,001 to D56,000
10Income and Value Added Tax Act (First Schedule) https://www.igrowventure.com/gambia-in-the-2025-tax-reforms/
Band 4: D56,001 to D66,000
15Income and Value Added Tax Act (First Schedule) https://www.igrowventure.com/gambia-in-the-2025-tax-reforms/
Band 5: D66,001 to D76,000
20Income and Value Added Tax Act (First Schedule) https://www.igrowventure.com/gambia-in-the-2025-tax-reforms/
Top band: above D76,000
25Income and Value Added Tax Act (First Schedule) https://www.igrowventure.com/gambia-in-the-2025-tax-reforms/
PAYE employment income threshold
Employees earning above D3,000 per month (D36,000 per year) are subject to employment income taxIncome and Value Added Tax Act https://www.gra.gm/domestic-faqs
Minimum tax for individual business income
Higher of the schedule rate or 1% of turnover (audited accounts) / 2% of turnover (otherwise)Income and Value Added Tax Act https://www.gra.gm/domestic-faqs
Small business turnover tax
3% for businesses with annual turnover under D500,000Income and Value Added Tax Act https://taxatlas.io/country/gambia
Capital gains tax (individuals)
Higher of 15% of the gain or 5% of the considerationIncome and Value Added Tax Act https://www.gra.gm/domestic-faqs
Residence test
Present in The Gambia for more than 183 days in the tax yearIncome and Value Added Tax Act https://taxatlas.io/country/gambia
Individual annual return deadline
31 March of the following yearIncome and Value Added Tax Act https://www.gra.gm/domestic-faqs
PAYE remittance deadline
Within 15 days after the end of the monthIncome and Value Added Tax Act https://www.gra.gm/domestic-faqs
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Other Gambia computations in the OpenAccountants Tax Library.