PAYE calculator for The Gambia

Enter what you earn from your job, a month or a year, to see the employment income tax your employer takes off under Pay As You Earn.

The first D 36,000 a year is taxed at 0%. Above that, each band of income is taxed at its own rate, up to 25% on income above D 76,000.

How it's calculated

Annual income: a monthly amount is multiplied by 12.
From D 36,000 to D 46,000: 5%. Up to D 56,000: 10%. Up to D 66,000: 15%. Up to D 76,000: 20%.
Everything above D 76,000 is taxed at 25%.
The monthly PAYE is the yearly tax divided by 12, which is how the GRA tax table works.

An example

On D50,000 a month (D600,000 a year), PAYE is D136,000 a year, or D11,333.33 a month. That is the example the GRA gives in its PAYE brochure.

Frequently asked questions

What counts as employment income?

Wages, salaries, bonuses, leave pay, overtime, fees, allowances, commissions, termination payments and any other cash pay from your job, according to the GRA.

Can I deduct anything before PAYE?

No. The GRA PAYE brochure says no deductions are allowed: the rates apply to your total employment income.

Do I have to file a tax return?

Not if your job is your only income. PAYE is then a final tax and your employer files the monthly return and pays the GRA by the 15th of the following month.

Who does not pay PAYE?

The GRA lists the President, non-commissioned officers of the Armed Forces, foreign diplomats, government pensioners and employees already taxed on income earned abroad, among others.

Key terms

PAYE: Pay As You Earn: the employer withholds income tax from each salary and pays it to the GRA.
GRA: Gambia Revenue Authority, which collects income tax and VAT.