Gambia VAT / GST

VAT rates, registration and filing

• 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 — 15 percent (Income 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 services percent (Income 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)) (approx — confirm) (Income and Value Added Tax Act)
• Mandatory VAT registration threshold — Annual turnover of D2,000,000 or more GMD (Income and Value Added Tax Act — https://www.gra.gm/domestic-faqs)
• Voluntary VAT registration threshold — Annual turnover of D1,000,000 or more GMD (Income and Value Added Tax Act — https://www.gra.gm/domestic-faqs)
• VAT de-registration — Available after 2 years if annual turnover falls below D1,000,000 GMD (Income 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 month (Income 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)) (approx — confirm) (Income and Value Added Tax Act)