Gambia VAT Guide 2026

Overview — GST in Gambia

GST in Gambia is governed by the Income and VAT Act and administered by the Gambia Revenue Authority (GRA). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Gambia operates a standard input-output VAT system where registered businesses can deduct input GST on business purchases against output GST collected. Businesses exceeding the registration threshold must register for GST. Voluntary registration is permitted for businesses below the threshold. The tax year is the calendar year, and GST returns are filed monthly.

GST Rate Structure

Gambia applies two GST rates depending on the type of supply:

• Standard rate — 15% — applies to most goods and services including manufactured products, retail sales, professional services, telecommunications, and construction
• Zero rate — 0% — applies to exports of goods and services, international transport, and supplies to diplomatic missions

Certain goods and services are exempt from GST including basic foodstuffs (bread, rice, milk), medical services, educational services, financial services (banking, insurance), residential rent, and public transport. Exempt supplies are not subject to GST but the supplier cannot reclaim input GST on related purchases.

Registration Threshold

Businesses whose annual taxable turnover exceeds the registration threshold must register for GST with GRA. The threshold applies to turnover from taxable supplies. Once registered, the business must charge GST on all taxable supplies, issue GST invoices, and file monthly returns. Businesses below the threshold may voluntarily register, which allows them to reclaim input GST. Non-resident businesses supplying digital services to Gambian consumers may also have registration obligations under the digital services tax framework.

GST Filing & Payment

GST-registered businesses must file returns monthly by the 15th of the following month. The GST return reports output GST (GST collected on sales) and input GST (GST paid on purchases). If output GST exceeds input GST, the difference is payable to GRA. If input GST exceeds output GST, the excess may be carried forward or refunded in certain circumstances. Late filing attracts penalties and interest. GRA conducts regular GST audits and may perform inspections of business premises. Electronic filing is available through the GRA e-Tax portal.

Imports & Exports

GST on imports is collected by the Gambia Revenue Authority at the point of entry (ports, airports, and land borders). Importers must pay GST plus applicable customs duties to clear goods. Exports are zero-rated, meaning exporters can reclaim input GST incurred on purchases related to export activities. Businesses engaged in both taxable and exempt supplies must apportion input GST between taxable and exempt activities. Gambia is a member of the ECOWAS common external tariff area, which affects customs duty treatment.

FAQs

Do I need to charge GST if my turnover is below the threshold?

No, registration is only compulsory when annual turnover exceeds the threshold. Businesses below the threshold may voluntarily register. Unregistered businesses must not charge GST on their invoices.

Can I recover input GST paid on business purchases?

Yes, GST-registered businesses can claim input GST on purchases used for taxable supplies. Input GST is netted against output GST in the monthly return. Capital goods and operating expenses both qualify.

What is the penalty for late GST filing?

Late filing attracts a penalty of 5% of the tax due plus interest at 1.5% per month on unpaid amounts. Continued non-compliance may result in business closure orders.

Disclaimer

This guide provides general information about Gambian GST 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.