The Gambia taxes residents on their worldwide income, and its residence test is short. If you live in The Gambia at any time in the year, you're resident. If you don't, 183 days in the year is enough. Once you're resident, pay for work you do there, a foreign pension and foreign dividends all go on the same scale, which reaches 25% just above D76,000 a year (about US$1,050).
This guide covers Gambian personal tax for people moving to or living in The Gambia in the 2026 tax year (the calendar year, 1 January to 31 December 2026): the residence test, what's taxed, the income tax bands, freelancing, capital gains, crypto, the National Provident Fund, treaties and the residence permits you can use to stay.
The main question is simple. Do you live in The Gambia? If you do, almost everything you earn anywhere is taxable there, with a credit for foreign tax. If you don't, only Gambian income is taxed.
What's changed: the 2025 Budget raised the tax-free threshold for personal income tax from D24,000 to D36,000 a year, with bands of 5% to 25% above it. The Gambia Revenue Authority (GRA) income tax table uses the same bands. The 2026 Budget, presented in December 2025, left income tax rates alone. It said PAYE payments must now come with a payroll schedule. The 35% top rate in the original 2012 Act no longer applies to individuals.
📋 The Gambia tax at a glance for 2026
Topic | Details |
|---|---|
Tax system | Residents are taxed on income from all sources. Non-residents are taxed only on Gambian-source income |
Tax year | The calendar year (1 January to 31 December 2026) |
Income tax rates | 0% up to D36,000 a year, then 5%, 10%, 15% and 20% on the next four D10,000 slices, and 25% above D76,000 |
All-in on a US$100k salary | About 29.8% (D7.2 million at D72 to US$1, including the 5% National Provident Fund contribution) |
Social security | National Provident Fund: 5% from you and 10% from your employer on basic salary, whatever your nationality |
Capital gains | 15% of the gain or 5% of the sale price, whichever is higher, on land, buildings, shares and other financial assets, including assets abroad |
Residence at a glance | Getting in: easy (living in The Gambia at any time in the year, or 183 days). Leaving: easy (split year from the day you leave; unpaid tax can stop you leaving) |
Double tax treaties | Only a handful, including the UK and Norway |
The residence test and worldwide tax
Why do so many people become resident in The Gambia in their first year? Because the first test has no day count.
Image 1 — live in The Gambia and your worldwide income is taxed
Under section 5 of the Income and Value Added Tax Act 2012, you're a resident individual for a tax year if you:
reside in The Gambia at any time in the year;
are present for 183 days or more in the year, counted together; or
are an employee or official of the Gambian government posted abroad.
The Act doesn't define "resides". It points to where you actually live, so moving into a home in The Gambia is likely to be enough, while a holiday is not.
Section 15 then sets the scope. A resident's gross income includes income "derived from all geographical sources". A non-resident is taxed only on Gambian-source income. So a resident pays Gambian tax on:
Salary: including pay from a foreign employer for remote work you do in The Gambia. The GRA says residents who earn employment income outside the country are liable, but its PAYE guide exempts employment income earned in a foreign country that has already been taxed there.
Pensions: section 17 treats a pension received in relation to employment as employment income, and section 19 treats any other pension or annuity as property income.
Dividends and interest: property income under section 19, wherever they come from.
Capital gains: the GRA says any resident who sells a capital asset outside The Gambia is liable to capital gains tax.
If you paid foreign tax on that income, you can claim a foreign tax credit (section 72). A treaty can also change which country taxes some kinds of income.
👉 Gambia Revenue Authority: domestic taxes FAQs (foreign employment income and capital gains abroad)
When you become tax resident in The Gambia, and how you stop
The Act has a built-in split year. In the year you first become resident, you're treated as resident only from the day you were first present in The Gambia, as long as you weren't resident the year before. In the year you leave, you're treated as resident only up to the last day you were present, as long as you aren't resident the following year.
So if you move in on 1 July 2026, income you earned abroad before that date isn't caught. To leave, stop living there and stay under 183 days in later years.
One thing to sort out before you go. Under section 214, if the Commissioner-General believes you may leave without paying tax you owe, the GRA can issue a departure prohibition certificate to the Director of Immigration. You can then only leave once you've paid or agreed a payment plan. We found no exit tax on your assets.
👉 Gambia Revenue Authority: withholding tax guide (183-day residence and non-resident rates)
Income tax rates for 2026
Salaries, business profits, pensions and other income are taxed together on one scale. Employers deduct pay as you earn (PAYE) using GRA tables, and the first D3,000 a month is tax free.
The Gambia income tax rates for 2026
Annual chargeable income | Monthly equivalent | Rate |
|---|---|---|
First D36,000 | First D3,000 | 0% |
D36,001 to D46,000 | Next D833 | 5% |
D46,001 to D56,000 | Next D833 | 10% |
D56,001 to D66,000 | Next D833 | 15% |
D66,001 to D76,000 | Next D833 | 20% |
Over D76,000 | Over D6,333 | 25% |
Source: 2025 Budget Speech, paragraph 126, and the GRA income tax table for monthly paid employees. The 2026 Budget did not change them.
There are no personal allowances beyond the tax-free band, and the GRA's PAYE guide says no deductions are allowed from employment income. The tax on the first D76,000 is only D5,000, so most expat salaries pay close to 25% overall.
👉 Gambia Revenue Authority: income tax table for monthly and half-monthly paid employees
👉 Gambia Revenue Authority: employment income tax (PAYE) guide
Worked example
You're resident for the whole of 2026 and earn a basic salary of D7.2 million (about US$100k at D72 to the dollar).
Income tax is D5,000 on the first D76,000 plus 25% of the remaining D7,124,000 (D1,781,000), so D1,786,000.
Your 5% National Provident Fund contribution is D360,000. It isn't deductible from your taxable pay.
Your all-in bill is about D2,146,000, or 29.8% of your salary. Your employer also pays 10% to the National Provident Fund and, if you're not a Gambian citizen, the expatriate quota fee of D50,000 a year (D10,000 for ECOWAS nationals). The GRA says employers can't recover that fee from you.
Freelancing in The Gambia
If you're self-employed, you pay personal income tax on your business profit. The GRA sets it as the higher of:
the normal scale applied to your profit (0% to 25%); or
a turnover minimum: 1% of turnover if your accounts are audited, 2% otherwise.
On US$100k of profit the scale wins, so you pay about 24.8%. The turnover minimum only bites in low-margin years. Businesses with turnover under D500,000 a year (about US$6,900) pay 3% of turnover as a final tax instead, which won't cover most foreign freelancers.
You pay tax in quarterly instalments, due on the 15th of the month after each quarter ends, and settle the balance when you file. National Provident Fund membership isn't compulsory for the self-employed, though you can join voluntarily.
To work in The Gambia you need Resident Permit B, which is for people who live and work there.
Crypto, investments and pensions
Is crypto taxed in The Gambia? There's no GRA guidance. Capital gains tax applies to "any share, security, or other financial asset" held by a resident, wherever it is. A crypto token could be treated as a financial asset, which would mean 15% capital gains tax. If you trade often, the GRA could treat your profits as business income on the 0% to 25% scale.
Capital gains: individuals pay the higher of 15% of the gain or 5% of the sale price. Losses can't be set against gains, and the GRA says gains of D24,000 or less are exempt. You file a return and pay within 15 days of the sale.
Your home: a gain on a home you or a parent lived in for the two years before the sale is exempt if you reinvest the full sale price in another home within a year.
Gambian dividends: 15% withheld by the company as a final tax.
Gambian interest: 15% withheld at source, final for resident individuals (sections 91 and 102).
Foreign dividends and interest: no withholding applies, so they go on the normal scale at up to 25%.
Pensions: pensions are income under sections 17 and 19. The GRA's PAYE guide exempts government pensioners (pensions paid by the Gambian government), but we found no exemption for foreign pensions. The guide doesn't say whether its exemption for foreign employment income already taxed abroad covers a pension taxed at source.
The 5% of sale price minimum matters most for investors. If you sell US$200k of shares to realise a US$40k gain, the minimum is US$10k, which is 25% of the gain rather than 15%.
We found no inheritance tax, gift tax or wealth tax in Gambian law.
👉 Gambia Revenue Authority: capital gains tax guide
👉 Gambia Revenue Authority: dividend income tax guide (15% final tax)
Social security
The Social Security and Housing Finance Corporation (SSHFC) runs the National Provident Fund for private sector workers. The contribution is 15% of basic salary: 5% from you and 10% from your employer. It covers any employee aged 18 or over "irrespective of nationality" working for a registrable business, so foreign hires pay in too.
No stated ceiling: the SSHFC page doesn't mention a cap on earnings.
Basic salary only: the contribution is on basic pay, so allowances may fall outside it.
Benefits: the fund pays a lump sum at 60, with partial withdrawals from 45 if you're not employed.
Exemptions: casual workers paid daily for piece work, and workers over 59 (unless by special arrangement).
Self-employed: you can register voluntarily.
Double tax treaties
Does The Gambia have double tax treaties? Only a few. The GRA doesn't publish a list. The partners' own governments confirm the treaty with the United Kingdom (in force since 5 July 1982) and with Norway (in force since 20 March 1997). Switzerland still lists a 1963 exchange of notes that extended its old UK treaty to The Gambia.
Without a treaty, the foreign tax credit in section 72 of the Act still gives relief for foreign tax on income The Gambia also taxes.
👉 GOV.UK: Gambia tax treaties (UK and Gambia convention, in force 5 July 1982)
Staying long term: residence permits
The Gambia has no digital nomad visa. A short visit visa covers up to 90 days for tourism or business, and is not for people seeking work in The Gambia. For a longer stay, the Gambia Immigration Department issues two residence permits:
Resident Permit A: for people who will live in The Gambia without gainful employment, such as retirees and students. D5,700 for non-ECOWAS nationals, plus D2,500 for the Alien Card (D3,100 for ECOWAS nationals).
Resident Permit B: for people who will live and work there. D7,700 plus D2,500 for the Alien Card (D3,600 for ECOWAS nationals). You need a GRA receipt for the expatriate quota payroll tax.
Non-ECOWAS nationals apply after up to 56 days in the country, and ECOWAS citizens after up to 90 days. There's no income test or deposit. The immigration page doesn't say whether remote work for a foreign employer counts as gainful employment, so check before relying on Permit A. Either way, once you live there you're tax resident and your remote salary is taxed in The Gambia.
👉 Gambia Immigration Department: residential permits A and B, Alien Card and fees
👉 Gambia Immigration Department: expatriate quota (D50,000 a year for non-ECOWAS nationals)
Who is The Gambia good for?
How does The Gambia compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including the National Provident Fund. We convert at D72 to US$1, close to the Central Bank of The Gambia rate of D72.30 in October 2026.
☑️ Who is The Gambia good for? Tax ratings for expats in 2026
Expat profile | Gambia rating | Why |
|---|---|---|
Employees | Moderate | About 29.8% all-in on a US$100k salary (D7.2 million): income tax of about 24.8% plus the 5% National Provident Fund contribution, which applies whatever your nationality. It sits just under the 30% line for Poor. There's no regime for people moving to The Gambia, and your employer pays the expatriate quota fee, not you. |
Freelancers (self-employed) | Moderate | About 24.8% on US$100k of profit. Personal income tax is the higher of the normal scale or 1% to 2% of turnover, and at this level the scale wins. The 3% small business regime stops at D500,000 of turnover (about US$6,900). NPF membership is voluntary for the self-employed. |
Retirees | Moderate | About 24.7% on a US$40k foreign pension plus US$20k of foreign investment income. Residents are taxed on worldwide income, we found no exemption for foreign pensions (Gambian government pensions are exempt), and foreign dividends and interest go on the scale. We found no inheritance or wealth tax. |
Crypto gains | Moderate | The Gambia Revenue Authority has no crypto guidance. A gain could fall under capital gains tax as an "other financial asset" (15% of the gain, or 5% of the sale price if higher), or be taxed as income at up to 25% if you trade. The answer is unclear, so we rate it Moderate. |
Investment income | Moderate | About 19.8% on a US$1m portfolio: 4% income from foreign dividends and interest taxed on the scale (about 24.5%), and 4% realised gains at 15% capital gains tax. The 5% of sale price minimum can push the gains part higher if you sell a lot to realise a small gain. |
Digital nomad visa | Moderate | There's no digital nomad visa. Resident Permit A is for people who live in The Gambia without working there, such as retirees, and costs D5,700 plus D2,500 for the Alien Card for non-ECOWAS nationals. The immigration page doesn't say whether remote work for a foreign employer is allowed on it. |
Filing and deadlines
You need a Taxpayer Identification Number (TIN) from the GRA. The tax year is the calendar year.
Annual returns: individual income tax returns are due by 31 March, so 31 March 2027 for 2026.
Employees: if PAYE is your only income, you generally don't need to file. Employers pay PAYE by the 15th of the following month.
Self-employed: quarterly instalments are due 15 days after each quarter ends, with the balance due three months after the year ends.
Capital gains: return and payment within 15 days of the sale, even if the gain is exempt.
If you have foreign income as a resident, it isn't covered by PAYE, so plan on filing a return. You can object to a GRA decision within 30 days.
👉 Gambia Revenue Authority: filing deadlines for returns, PAYE, instalments and capital gains
Frequently asked questions
When do I become tax resident in The Gambia?
You're resident for a tax year if you live in The Gambia at any time in that year, or if you're present for 183 days or more in the year. In the year you arrive you're treated as resident only from the day you were first present, and in the year you leave only up to your last day there.
Does The Gambia tax foreign income?
Yes, for residents. A resident's gross income includes income from all geographical sources, so foreign pensions, dividends, interest and gains on foreign assets are taxable, as is pay for work you do in The Gambia. The GRA exempts employment income earned abroad that has already been taxed there, and you can claim a credit for other foreign tax paid. Non-residents are taxed only on Gambian-source income.
What are the income tax rates in The Gambia in 2026?
The first D36,000 a year is tax free. The next four D10,000 slices are taxed at 5%, 10%, 15% and 20%, and income above D76,000 is taxed at 25%.
Is crypto taxed in The Gambia?
There's no official guidance. Capital gains tax covers shares, securities and other financial assets, so a crypto gain may be taxed at 15% of the gain or 5% of the sale price, whichever is higher. Frequent trading could be taxed as business income at up to 25%.
Does The Gambia have a digital nomad visa?
No. For a stay of more than 90 days you need a residence permit: Resident Permit A if you won't work in The Gambia, or Resident Permit B if you will. There's no income test, and once you live there you're tax resident.
Does The Gambia have a tax treaty with the UK?
Yes. The UK and Gambia double taxation convention has been in force since 5 July 1982. The Gambia also has a treaty with Norway, but its treaty network is small.
Where to go next
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
