The Gambia
Sources and data for The Gambia
Every value the calculators use, with its effective dates and a link to the official source.
Annual employment income tax bands
- Current value
Table with 6 brackets
D 0 / D 36,000 0% D 36,000 / D 46,000 5% D 46,000 / D 56,000 10% D 56,000 / D 66,000 15% D 66,000 / D 76,000 20% D 76,000 + 25% - From
- 1 January 2025
- Source
- GRAIncome Tax Table 2025
- Checked on
- 27 October 2026
Standard VAT rate
- Current value
- 15%
- From
- 27 October 2026
- Checked on
- 27 October 2026
Taxable supplies a year that make VAT registration compulsory
- Current value
- D 2,000,000
- From
- 27 October 2026
- Checked on
- 27 October 2026
Taxable supplies a year from which voluntary VAT registration is allowed
- Current value
- D 1,000,000
- From
- 27 October 2026
- Checked on
- 27 October 2026
National Provident Fund contribution deducted from the employee
- Current value
- 5%
- From
- 27 October 2026
- Checked on
- 27 October 2026
National Provident Fund contribution paid by the employer
- Current value
- 10%
- From
- 27 October 2026
- Checked on
- 27 October 2026
Penalty on late SSHFC contributions for each month or part of a month
- Current value
- 2.5%
- From
- 27 October 2026
- Checked on
- 27 October 2026
Federated Pension Scheme contribution paid by the employer
- Current value
- 15%
- From
- 27 October 2026
- Checked on
- 27 October 2026
Industrial Injuries Compensation Fund contribution paid by the employer
- Current value
- 1%
- From
- 27 October 2026
- Checked on
- 27 October 2026
Maximum Industrial Injuries Compensation Fund contribution a month
- Current value
- D 15
- From
- 27 October 2026
- Checked on
- 27 October 2026
Capital gains tax rates
- Current value
- Individuals, share of the gain 15%
- Individuals, share of the price 5%
- Companies, partnerships and trustees, share of the gain 25%
- Companies, partnerships and trustees, share of the price 10%
- From
- 27 October 2026
- Checked on
- 27 October 2026
Capital gain up to which no capital gains tax is due
- Current value
- D 24,000
- From
- 27 October 2026
- Checked on
- 27 October 2026
Rental income tax rates on gross rent
- Current value
- Residential rent 8%
- Commercial rent 15%
- From
- 27 October 2026
- Checked on
- 27 October 2026
Dividend income tax rate
- Current value
- 15%
- From
- 27 October 2026
- Checked on
- 27 October 2026
Fringe benefits tax rate
- Current value
- 27%
- From
- 27 October 2026
- Checked on
- 27 October 2026
Corporation income tax rate on net profit
- Current value
- 27%
- From
- 27 October 2026
- Source
- GRADomestic Taxes FAQs
- Checked on
- 27 October 2026
Minimum tax on turnover
- Current value
- Audited accounts 1%
- Other accounts 2%
- From
- 27 October 2026
- Source
- GRADomestic Taxes FAQs
- Checked on
- 27 October 2026
Business turnover a year under which the 3% final turnover tax applies
- Current value
- D 500,000
- From
- 27 October 2026
- Source
- GRADomestic Taxes FAQs
- Checked on
- 27 October 2026
Final turnover tax for small businesses
- Current value
- 3%
- From
- 27 October 2026
- Source
- GRADomestic Taxes FAQs
- Checked on
- 27 October 2026
Informal sector income tax a year by trade
- Current value
- Painters and sign writers D 3,200
- Firewood and charcoal vendors D 3,000
- Bicycle mechanics D 1,500
- Radio, TV and mobile phone repairers D 5,000
- Barbers D 2,000
- Masons D 5,000
- Building contractors D 10,000
- Electrical workers D 5,000
- Plumbers D 5,000
- Video and DVD shop owners D 5,000
- DVD and cassette vendors or rentals D 1,000
- Newspaper vendors D 1,000
- Telecentre and cyber cafe operators D 5,000
- Beach bar proprietors D 5,000
- Handicraft, batik and wood carving vendors D 4,000
- Fishmongers (individuals) D 2,000
- Canoe owners D 5,000
- Flower, fruit and vegetable vendors D 3,000
- Market stalls D 3,000
- Vehicle tyre repairers D 2,000
- Market butchers D 3,500
- Market fish vendors D 2,000
- Motor mechanics D 5,000
- Carpenters D 5,000
- Bakery oven owners D 5,000
- Other bakeries D 3,000
- Iron benders D 2,500
- Welders D 10,000
- Tailors with one machine D 1,500
- Tailors with two machines D 2,500
- Tailors with three machines or more D 5,000
- Butchers (cattle) D 5,000
- Butchers (small ruminants) D 3,000
- Cattle dealers (cattle) D 10,000
- Dealers in small ruminants D 5,000
- Meat roasters (afra) D 3,000
- Foreign exchange bureaus D 30,000
- Hairdressers (small shops) D 2,000
- Salon owners D 10,000
- Blacksmiths D 1,500
- Gold and silver smiths D 5,000
- Freelance photographers D 2,000
- Photo studio owners D 5,000
- Visiting musicians, artistes and entertainers (non-Gambians) D 50,000
- Gambian musicians D 5,000
- Taxi, gele-gele and van drivers D 3,000
- Corner shops D 3,000
- Other trades not listed D 5,000
- From
- 27 October 2026
- Checked on
- 27 October 2026
Expatriate quota payroll tax a year per expatriate
- Current value
- ECOWAS citizen or special status D 30,000
- Not an ECOWAS citizen D 100,000
- From
- 10 March 2026
- Checked on
- 27 October 2026
Minimum notice periods under section 91
- Current value
- Paid monthly (months) 1
- Paid every two weeks, under six years (weeks) 2
- Paid every two weeks, six years or more (months) 1
- Paid weekly, under two years (weeks) 1
- Paid weekly, two to six years (weeks) 2
- Paid weekly, six years or more (months) 1
- Paid daily or hourly, under six months (days) 1
- Paid daily or hourly, six months to two years (weeks) 1
- Paid daily or hourly, two to six years (weeks) 2
- Six years or more of continuous service (months) 2
- Notice the employee gives after six years (months) 1
- Fixed-term contract (days) 14
- From
- 12 June 2023
- Checked on
- 27 October 2026
Notice for a redundancy dismissal
- Current value
- 6 months
- From
- 12 June 2023
- Checked on
- 27 October 2026
Severance pay in months of basic pay for each year served
- Current value
- 2 months
- From
- 12 June 2023
- Checked on
- 27 October 2026
Minimum gratuity on a fixed-term contract, share of basic pay earned
- Current value
- 25%
- From
- 12 June 2023
- Checked on
- 27 October 2026
Paid maternity leave
- Current value
- 6 months
- From
- 12 June 2023
- Checked on
- 27 October 2026
Paid paternity leave in working days
- Current value
- 10 days
- From
- 12 June 2023
- Checked on
- 27 October 2026
Retirement age for employees
- Current value
- 60 years
- From
- 12 June 2023
- Checked on
- 27 October 2026
Values that update automatically
Central Bank of The Gambia daily valuation rate, dalasis per US dollar
- Current value
- D 72.06
- Latest figure
- 12 November 2026
Central Bank of The Gambia daily valuation rate, dalasis per euro
- Current value
- D 84.67
- Latest figure
- 12 November 2026
Central Bank of The Gambia daily valuation rate, dalasis per pound sterling
- Current value
- D 96.59
- Latest figure
- 12 November 2026