Gambia
Western Africa · GM · 3 treaties
What is the tax system in Gambia?
Gambia operates a worldwide tax system. The top personal income tax rate is 25%.
Tax profile
| Corporate income tax | 27% |
| Withholding — dividends | 15% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 25% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the main tax rates in Gambia?
- The top personal income tax rate in Gambia is 25%. Corporate tax is 27%, capital gains tax is 15%, and dividend withholding tax is 15%. The standard VAT rate is 15%.
- How long does it take to become a tax resident in Gambia?
- It takes 183 days to establish tax residency in Gambia.
- Does Gambia have a capital gains tax?
- Yes, Gambia has a capital gains tax rate of 15%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- resides in The Gambia at any time during the tax year
- presence in The Gambia for 183 days or more in aggregate in the tax year
- employee or official of the Government of The Gambia posted abroad at any time during the tax year
Tax residency is based purely on physical presence in-country during the year or government employment, so ceasing residency is generally achieved by leaving Gambia and staying under the 183‑day threshold (and not being a Gambian government employee posted abroad).
Tax treaty network (3)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Kingdom | — | — | — |
| Qatar | — | — | — |
| Taiwan | — | — | — |