Gambia
Tools

The Gambia's tax system is administered by the Gambia Revenue Authority (GRA) and applies a progressive Pay-As-You-Earn (PAYE) income tax with rates from 0% to 30%, denominated in the Gambian Dalasi (GMD). The progressive tax bands provide a tax-free allowance for the lowest earners, with rates increasing through intermediate brackets before reaching the top marginal rate of 30% on higher income. Employees in The Gambia contribute to the Social Security and Housing Finance Corporation (SSHFC) for social security, with the employee share at approximately 5% of gross salary and employers contributing around 10%, covering pensions and social insurance benefits. The formal social security system covers registered private sector and public sector employees. The Gambia applies a standard VAT rate of 15% on most goods and services, with exemptions for essential foodstuffs, medical services, agricultural inputs, and educational materials. The fiscal year follows the calendar year, and employers must withhold PAYE from employee salaries and remit it to the GRA within prescribed monthly deadlines. The Gambia's small but open economy is driven by agriculture, tourism, and re-export trade, with groundnut production being historically significant. The country's position along the Gambia River and its surrounding by Senegal creates a unique economic environment with significant cross-border commerce. The GRA has been modernising its tax systems with digital filing platforms to improve compliance. AfroTools provides free GRA-compliant PAYE calculators, SSHFC contribution tools, VAT calculators, and salary breakdown tools for The Gambia. All tools are updated for the current tax year and available free of charge.