What is the income tax rate in Gambia?

The top marginal personal income tax rate in Gambia is 30%. Progressive bands rising to 30% on higher income.

What is the corporate tax rate in Gambia?

The headline corporate income tax rate is 27%.

Does Gambia tax capital gains?

Capital gains for individuals: Included in ordinary income..

West & Central Africa

Gambia: tax at a glance

A 27% corporate rate and progressive personal tax to 30%, with 15% VAT. A small, tourism-dependent economy with a limited treaty network.

Worldwide (residence-based) Last verified July 2026Some figures indicative

The taxes

Personal income (top): 30%
Corporate income: 27%
Capital gains: Included in ordinary income.
VAT: 15%
Dividends (WHT): 15%
Interest (WHT): 15%
Royalties (WHT): 15%
Social security (employee): 5%
Social security (employer): 10%
Wealth tax: None
Inheritance / estate: None
Property tax: A rates-based property tax applies at local level.
Other: A minimum turnover tax applies where corporate profits are low.

How the system works

Tax system: Worldwide (residence-based)
Foreign income: Taxed (worldwide)
Taxes by citizenship: No
Exit tax: No
CFC rules: No
CRS: Not participating

The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.