Africa · Tax guide
Gambia
The Gambia taxes company profits at 27%, with a minimum tax on turnover, and charges VAT at 15%. Taxes are administered by the Gambia Revenue Authority (GRA).
At a glance
- Corporate income tax
- 27%
- VAT
- 15%
- Withholding on payments abroad
- 15%
Minimum tax on turnover
Standard rate
Before treaty relief
Corporate income tax
Companies pay 27% on profits, or a minimum tax on turnover if that is higher. Instalments are paid quarterly and the annual return is due by 31 March.
VAT
VAT is 15%. Businesses above the registration threshold file returns monthly by the 15th.
Payments abroad
Payments to non-residents carry 15% withholding unless a treaty lowers it.
Key dates
- By the 15th of each monthVAT return
- QuarterlyIncome tax instalments
- 31 MarchAnnual income tax return
Figures and sources
3 figures- Corporate income tax rate27%Under professional review
- VAT rate15%Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Gambia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Gambia (a Gambian tax adviser) before making compliance decisions.