Gambia Tax & Investment Guides
16 guides covering Gambian taxation, progressive PIT 0–35% (7 monthly brackets), territorial tax system, corporate tax CIT 27% standard, GST 15%, SSNF 5% employee + 5% employer (GMD 50K cap), CGT 15% on property, dividends 15% WHT, interest 15% WHT, royalties 20% WHT, stamp duty 2–5%, and key investment topics for 2026.
Personal Tax & Residency
Progressive PIT 0–35% monthly, 7-bracket system, territorial taxation, 183-day residency rule, ECOWAS framework
Gambia Personal Tax Guide 2026 — PIT Progressive 0–35% Monthly, Territorial System
Gambian personal income tax (PIT). Progressive rates 0%, 10%, 15%, 20%, 25%, 30%, 35% across 7 monthly brackets. Territorial taxation, PAYE withholding, and filing requirements for 2026.
Gambia Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Territorial System, DTTs
Gambian tax residency. 183-day physical presence test, permanent home criterion, territorial sourcing rules, double tax treaties with UK and others for 2026.
VAT & Indirect Tax
GST 15% standard, 0% exports, registration threshold, monthly filing, ECOWAS harmonisation
Gambia Tax Filing Guide 2026 — GRA Online Portal, Self-Assessment, Annual Declarations, Deadlines
filing taxes in Gambia. GRA online portal, annual income tax declaration, PIT self-assessment, quarterly instalment payments, penalties for late filing, TIN registration, and compliance deadlines for 2026.
Gambia VAT Guide 2026 — GST 15% Standard, 0% Exports, GRA Compliance
Gambian value added tax (GST). Standard rate 15%, zero rate for exports, registration threshold, monthly filing requirements, and compliance for 2026.
Business & Corporate Tax
CIT 27% standard, GRA administration, business registration with ROC, investment incentives from Gambia Investment and Export Promotion Agency (GIEPA)
Gambia Business Registration Guide 2026 — Company Formation, ROC, GIEPA, Business Name
registering a business in Gambia. Company types (LLC, PLC, branch), Registrar of Companies (ROC), GIEPA investment incentives, permits, timelines, costs, and compliance for 2026.
Gambia Corporate Tax Guide 2026 — CIT 27% Standard, Territorial System, GRA Compliance
Gambian corporate income tax (CIT). Standard rate 27%, territorial tax system, capital allowances, loss relief, and compliance for 2026.
Gambia Cross-Border Tax Guide 2026 — Territorial System, Transfer Pricing, WHT, ECOWAS
Gambian cross-border taxation. Territorial tax system, transfer pricing rules, double tax treaties, withholding tax rates for dividends (15%), interest (15%), royalties (20%), and non-resident compliance for 2026.
Investment & Savings
CGT 15% on property, dividends 15% WHT, interest 15% WHT, royalties 20% WHT, crypto as property
Gambia Capital Gains Tax Guide 2026 — CGT 15% on Property, Territorial System
Gambian capital gains tax. CGT 15% on gains from property disposal, exemptions for principal residence, territorial taxation of gains, and compliance rules for 2026.
Gambia Crypto Tax Guide 2026 — Crypto as Property, CGT Treatment, GRA Guidance
Gambian cryptocurrency taxation. Crypto is treated as property, gains are subject to CGT at 15% for property. Mining, staking, airdrops, and DeFi income are taxable. Practical guidance for 2026.
Gambia Investment Income Guide 2026 — Dividends 15% WHT, Interest 15% WHT, Capital Gains
Gambian investment income taxation. Dividend withholding tax 15%, interest withholding tax 15%, capital gains on property 15%, and tax treatment of various investment vehicles for 2026.
Gambia Pension Guide 2026 — SSHFC Retirement, Social Security, Retirement Age 60
Gambian pensions. SSHFC retirement scheme, contribution rates, pension calculation, retirement age 60, early and deferred retirement options, and planning for 2026.
Property & Wealth Tax
Stamp duty 2–5% on transfers, annual property tax ~0.5%, CGT 15% on property gains, no annual wealth tax
Gambia Inheritance & Gift Tax Guide 2026 — Estate Duty, Succession Law, Gift Taxation
Gambian inheritance and gift tax. Estate duty on estates, gift tax on lifetime transfers, succession law under the Administration of Estates Act, and estate planning for 2026.
Gambia Property Tax Guide 2026 — Stamp Duty 2–5%, Annual Property Tax 0.5%, Transfer Costs
Gambian property tax. Stamp duty 2–5% on transfers, annual property tax approximately 0.5%, capital gains tax 15% on property gains, and compliance for 2026.
Gambia Rental Income Guide 2026 — Rental WHT 15%, Deductions, Annual Property Tax
Gambian rental income taxation. 15% withholding tax on gross rental income for individuals, allowable deductions for expenses, annual property tax obligations, and compliance for 2026.
Gambia Wealth Tax Guide 2026 — No Annual Wealth Tax, Property Rates as Proxy
wealth taxation in Gambia. Gambia does not impose an annual net wealth tax. The annual property tax (rates) on built properties serves as a proxy wealth tax on real estate. No net worth tax, no solidarity surcharge for 2026.
Employment & Social Security
SSNF 5% employee + 5% employer, GMD 50,000 cap, social security and welfare schemes
Gambia Calculators (7)
Free calculators for Gambian salary, tax, and personal finance.
Gambia Salary
Net pay after PIT 0–35%, SSNF 5%.
Gambia GST
GST 15% standard, 0% exports.
Gambia Corporate Tax
CIT 27%, agriculture incentives.
Gambia Property Tax
Stamp duty 2–5%, annual ~0.5%.
Gambia Social Insurance
SSNF 5%+5%, GMD 50K cap.
Gambia Income Tax
PIT 0–35% monthly bracket calculator.
Compound Interest
Project investment growth.