Tax Map · Relocation rankings

Tax residency in Gambia

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

There is no formal investment or nomad visa, but a foreigner can move to The Gambia by entering with the appropriate visa or visa waiver and then applying in-country for a Residential Permit B (and required work/ employment authorization) from the Gambia Immigration Department.

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).

“An individual is resident for tax purposes if that individual: • resides in The Gambia at any time in the year; • is present in The Gambia for a period of, or periods amounting in aggregate to, 183 days or more in the tax year; or • is an employee or official of the Government of The Gambia posted abroad at any time in the tax year.[3]” — Gambia Revenue Authority / Ministry of Finance (Income and Value Added Tax Act, as summarized by PwC)

Estimate — confirm against the linked sources. See methodology.