Gambia Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Gambia has a very limited framework for inheritance and gift taxation compared to many other countries. There is no broad-based estate duty or inheritance tax. The Administration of Estates Act governs the distribution of deceased estates. Gambian succession law incorporates both statutory law and customary law, with different rules applying depending on the deceased's personal law. Lifetime gifts are generally not subject to gift tax, though transfers of property may attract stamp duty. The Gambia Revenue Authority (GRA) administers any estate-related taxes.

Estate Duty

Gambia does not have a comprehensive estate duty or inheritance tax. Small administrative fees may apply to estate administration. The key considerations upon death include:

• Probate fees — court fees for obtaining a grant of probate or letters of administration
• Stamp duty — may apply on transfer of property to beneficiaries
• Capital gains tax — assets passing on death are generally exempt from CGT (deemed acquisition at market value by beneficiaries)

The absence of inheritance tax means that estates pass to beneficiaries without significant tax burden, making Gambia favourable for wealth succession planning.

Gift Tax

Gambia does not impose a specific gift tax on lifetime transfers. However, certain transactions may attract other taxes:

• Stamp duty — may apply on the transfer of real property by way of gift
• Capital gains tax — gifts at market value are treated as disposals and may trigger CGT
• Income tax — gifts that generate income may be subject to income tax in the hands of the recipient

Cash gifts and gifts of personal property are generally not taxable in Gambia. Formal gifts should be documented to avoid future disputes.

Succession Law

Gambia's succession law includes both statutory and customary systems. Under the Administration of Estates Act, the estate of a person who dies intestate (without a will) is distributed according to the Intestate Succession Act. The rules depend on the deceased's personal law:

• Statutory succession — applies to those married under the Marriage Act and those who choose statutory succession
• Customary law succession — applies to those subject to customary law, with rules varying by ethnic group
• Islamic succession — applies to Muslims, following Sharia principles of inheritance

Wills are governed by the Wills Act. A will made in Gambia must be in writing, signed by the testator, and witnessed by two witnesses. Foreign wills may be recognised for Gambian assets.

Estate Planning Considerations

Effective estate planning in Gambia can ensure orderly asset transfer. Common strategies include:

• Wills — a properly drafted will ensures assets pass according to your wishes
• Joint ownership — property held in joint names passes to the survivor without probate
• Life insurance — proceeds paid to named beneficiaries are generally outside the estate
• Trusts — available for more complex estate planning needs
• Gifting during lifetime — can reduce estate administration burden

Professional advice from a lawyer specialising in Gambian succession law is strongly recommended for estate planning.

FAQs

Do I need to pay inheritance tax in Gambia?

No, Gambia does not have a comprehensive inheritance tax. Estates pass to beneficiaries without tax liability, though probate fees and stamp duty may apply.

Are gifts to family members taxable?

Gambia does not have gift tax. Cash gifts and gifts of personal property are not taxable. Transfers of real property by gift may attract stamp duty.

Does Gambia recognise foreign wills?

Foreign wills may be recognised in Gambia but must go through the probate process to be effective for Gambian assets. It is generally advisable to have a separate Gambian will for assets located in Gambia.

Disclaimer

This guide provides general information about Gambian inheritance and gift tax for the 2026 tax year. Succession law is complex and varies by personal law. Always consult with a qualified Gambian lawyer or notary for advice specific to your situation. InvestmentKit does not provide tax or legal advice.