Source-cited draft: vat / gst 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.
VAT overview
The Gambia operates a Value Added Tax (VAT) at a standard rate of 15%, administered by the GRA under the Income and Value Added Tax Act. Exports are zero-rated and certain supplies are exempt. These figures are a draft to confirm with a licensed Gambian accountant.Income and Value Added Tax Act
Standard VAT rate
15Income and Value Added Tax Act — https://www.pwc.co.za/en/publications/vat-in-africa/gambia-overview.html
Zero rate
0% on exports of goods and servicesIncome and Value Added Tax Act — https://www.pwc.co.za/en/publications/vat-in-africa/gambia-overview.html
Exempt supplies
Certain supplies (e.g. specified financial, medical, education and basic goods) are exempt — confirm the current exempt schedule ((approx — confirm))Income and Value Added Tax Act
Mandatory VAT registration threshold
Annual turnover of D2,000,000 or moreIncome and Value Added Tax Act — https://www.gra.gm/domestic-faqs
Voluntary VAT registration threshold
Annual turnover of D1,000,000 or moreIncome and Value Added Tax Act — https://www.gra.gm/domestic-faqs
VAT de-registration
Available after 2 years if annual turnover falls below D1,000,000Income and Value Added Tax Act — https://www.gra.gm/domestic-faqs
VAT filing frequency
Monthly — return and payment within 15 days after the end of the monthIncome and Value Added Tax Act — https://www.gra.gm/domestic-faqs
Non-resident / digital suppliers
Non-resident digital service suppliers are required to register for tax and obtain a TIN (2025 reform)Income and Value Added Tax Act — https://www.igrowventure.com/gambia-in-the-2025-tax-reforms/
Input VAT credit
Registered persons may deduct input VAT on taxable purchases against output VAT ((approx — confirm))Income and Value Added Tax Act
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Gambia computations in the OpenAccountants Tax Library.