Gambia Rental Income Guide 2026

Overview — Rental Income Tax in Gambia

Rental income from letting or leasing of immovable property (land and buildings) is chargeable to tax in Gambia. For individuals letting residential or commercial property, a withholding tax of 15% on gross rental income applies, unless the individual opts for assessment under the progressive PIT rates with actual expense deductions. The tenant is responsible for withholding the tax and remitting it to GRA within 15 days of the payment. Companies receiving rental income are taxed at the standard CIT rate (27%) on net rental income.

Residential & Commercial Property — 15% WHT on Gross Rent

For individual landlords letting property, the rental income tax is a 15% withholding tax on gross rent. This is generally a final tax for individual landlords under the simplified regime. The tenant deducts 15% from the rent before paying the landlord and remits the withheld amount to GRA. The landlord receives a withholding tax certificate as proof of tax payment. The 15% WHT applies regardless of whether the property is furnished or unfurnished. Service charges and utilities reimbursed by the tenant are generally not subject to WHT if separately identified in the lease agreement.

Opting for Assessment — Deductions for Expenses

Individual landlords may elect to be assessed under the progressive PIT rates (0–35%) instead of the simplified 15% WHT. This may be beneficial where allowable expenses significantly reduce the net rental income. Deductible expenses include:

• Repairs & maintenance — not capital improvements
• Property management fees — paid to licensed agents
• Insurance premiums — building and fire insurance
• Mortgage interest — interest on loans used to acquire or improve the property
• Annual property tax (rates) — paid to local councils
• Legal and professional fees — for lease agreements and tenant matters

To claim deductions, the landlord must file an annual rental income return with GRA. The election must be made in the annual return; otherwise, the simplified 15% WHT applies.

Annual Property Tax & Other Owner Obligations

The annual property tax (rates) is levied by local government councils on built properties. The tax is based on the assessed value of the property and varies by location. Even if a property is vacant, the rates remain payable. Landlords may deduct the rates paid from rental income if they have opted for assessment under the actual expense regime. Short-term letting (e.g., Airbnb, holiday rentals) is also subject to rental income tax — the 15% WHT applies on the gross rent received from each booking.

FAQs

Who is responsible for withholding rental tax?

The tenant is responsible for withholding the 15% tax at source and remitting it to GRA within 15 days of the rent payment. If the tenant fails to withhold, the landlord remains liable for the tax. Property agents acting on behalf of tenants also have withholding obligations.

What if I rent my property through an agency?

The agency may be designated as the withholding agent. The agency must deduct the 15% WHT before remitting net proceeds to you and issue a withholding tax certificate.

Are advance rent payments taxable in one year?

Yes, rental income is taxable in the year it is received, regardless of the period it covers. If you receive 2 years' rent in a single payment, the full amount is subject to WHT in that year.

Disclaimer

This guide provides general information about Gambian rental income tax for the 2026 tax year. Tax laws and rates 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.