Source-cited draft: tax overview 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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Tax year
Calendar year (1 January to 31 December)Income and Value Added Tax ActView source ↗
Currency
Gambian Dalasi (GMD / D)Income and Value Added Tax Act
Tax authority
Gambia Revenue Authority (GRA)Gambia Revenue Authority ActView source ↗
Basis of taxation
Residents are taxed on worldwide income; non-residents on Gambian-source income only ((approx — confirm))Income and Value Added Tax Act
Individual residence test
Present in The Gambia for more than 183 days in the tax yearIncome and Value Added Tax ActView source ↗
Top personal income tax rate
25% percent ((approx — confirm; 2025 reform tops the band table at 25%, some guides still list 30%))Income and Value Added Tax Act (First Schedule)View source ↗
Standard corporate income tax rate
27% percentIncome and Value Added Tax ActView source ↗
Does VAT exist
Yes — VAT applies at a standard rate of 15%Income and Value Added Tax ActView source ↗
Corporation tax return deadline
31 March of the year following the tax yearIncome and Value Added Tax Act — https://www.gra.gm/domestic-faqs
Monthly schedule (PAYE, VAT, withholding) deadline
Within 15 days after the end of the monthIncome and Value Added Tax ActView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The Gambia taxes income, consumption (VAT), and payroll, administered by the Gambia Revenue Authority (GRA). The tax year is the calendar year and the currency is the Gambian Dalasi (GMD/D). Figures below reflect the 2025 budget reforms and are an unverified draft pending review by a licensed Gambian accountant.
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Other Gambia computations in the OpenAccountants Tax Library.