Expatriate payroll tax calculator
Every employer of an expatriate in The Gambia pays a yearly payroll tax for each one. Enter how many you employ to see the total.
Since 10 March 2026 the tax is D 30,000 a year for a citizen of an ECOWAS country or a person with special status, and D 100,000 for everyone else.
How it's calculated
- ECOWAS citizens and people with special status: number of expatriates × D 30,000.
- Other expatriates: number × D 100,000.
- The monthly figure only spreads the yearly tax over 12 months to help you budget.
An example
A company with two Senegalese engineers and one British manager pays 2 × D30,000 plus D100,000, so D160,000 a year.
Frequently asked questions
Who pays this tax?
The employer. The notice says every employer of an expatriate shall pay the tax, so it does not come out of the expatriate's salary.
Where do these amounts come from?
From the Expatriate Quota Pay Roll Tax Notice, 2026, issued by the Minister of Finance and Economic Affairs under the Payroll Tax Act and published by the GRA.
Which countries are in ECOWAS?
The Economic Community of West African States. Its citizens, and people with special status, pay the lower amount.
Key terms
- Expatriate quota
- The permission to employ foreign nationals, which carries the yearly payroll tax.
- ECOWAS
- Economic Community of West African States.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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