Gambia Personal Income Tax Guide 2026

Overview — Gambia Revenue Authority (GRA)

The Gambia Revenue Authority (GRA) administers all domestic tax collection in Gambia including personal income tax, corporate tax, VAT (GST), and property taxes. Under the territorial system, tax residents are taxed only on Gambia-source income; non-residents are taxed only on Gambia-source income. Residency is determined by physical presence of 183 days or more in a calendar year, or having a permanent home in Gambia. Employees have tax withheld at source under the PAYE system. Self-employed individuals and business owners file annual returns directly with GRA. The currency is the Gambian Dalasi (GMD).

PIT Tax Brackets 2026 — Monthly Rates

Gambia uses a progressive monthly bracket system with 7 bands and a top marginal rate of 35%. For 2026, the PIT brackets are:

• 0% — up to GMD 30,000 per month
• 10% — on GMD 30,001 to 50,000
• 15% — on GMD 50,001 to 80,000
• 20% — on GMD 80,001 to 120,000
• 25% — on GMD 120,001 to 200,000
• 30% — on GMD 200,001 to 300,000
• 35% — above GMD 300,000

Effective tax rates are moderate due to the GMD 30,000 monthly tax-free threshold. A taxpayer earning GMD 100,000/month pays approximately GMD 10,500 in PIT — an effective rate of ~10.5%.

Allowable Deductions

Before applying the PIT brackets, certain deductions may be available:

• Social security contributions — SSNF employee contributions (5% up to GMD 50,000 cap) are deductible
• Approved pension contributions — contributions to approved private pension schemes
• Charitable donations — donations to approved charities up to specified limits

Self-employed individuals may deduct actual business expenses incurred in generating taxable income, provided they maintain proper books of account.

PAYE Withholding & Filing

Employers must withhold PIT monthly from employee salaries and remit it to GRA by the 15th of the following month. The employer calculates monthly tax on gross salary using the monthly bracket system and remits the net tax. Employees receive annual tax summaries from their employers. Self-employed individuals must file self-assessment returns annually by 30 April. Estimated tax is payable in quarterly instalments. The annual return must be filed regardless of whether all tax was withheld at source. Failure to remit PIT attracts penalties and interest.

Taxable vs Non-Taxable Income

Under Gambia's territorial system, only income derived from or accruing in Gambia is taxable. Key distinctions include:

• Employment income — fully taxable if duties are performed in Gambia
• Business income — taxable if business is carried on in Gambia
• Investment income — Gambia-source dividends, interest, and rental income are taxable
• Foreign income — generally not taxable for Gambian residents
• Capital gains — only gains from Gambian property are taxable

Non-taxable income includes foreign-source income, certain diplomatic salaries, and specific exemptions under the Income and VAT Act.

FAQs

If I work remotely for a foreign company while in Gambia, am I taxable?

If you are physically present in Gambia for 183+ days, you are a tax resident. However, under the territorial system, only Gambia-source income is taxable. Employment duties performed in Gambia are considered Gambia-source income.

What if I have multiple income sources?

All Gambia-source employment income, business income, and investment income must be aggregated in your annual PIT return. Foreign-source income is generally not taxable.

Are there any tax-free allowances for dependants?

Gambia does not have a family quotient system. However, social security contributions for employees reduce taxable income. Personal reliefs may be available for certain categories of taxpayers.

Disclaimer

This guide provides general information about Gambian personal income tax for the 2026 tax year. Tax laws, rates, and regulations may change. Always consult with a qualified Gambian tax advisor or the Gambia Revenue Authority for advice specific to your situation. InvestmentKit does not provide tax advice.