Gambia PAYE Calculator

Estimate take-home pay and employer cost using the public GRA annual PAYE schedule plus the SSHFC National Provident Fund or Federated Pension Scheme.

Official sources checked 21 July 2026Private in your browserFree local PDF

Enter the payroll amounts

Use monthly GMD amounts. PAYE always uses gross employment income; pension treatment is shown separately.

Include wages, salary, bonuses, allowances and other employment income covered by GRA.

NPF: employee 5% and employer 10% of basic salary. FPS: employer 15% of gross salary.

If basic salary is not separated on your payslip, leave blank to use gross as a planning proxy.

Enter a salary to begin. Nothing is sent to a server.

Estimated monthly take-homeGMD 0
Monthly gross incomeGMD 0
Monthly GRA PAYEGMD 0
Employee NPFGMD 0
Employer NPFGMD 0
Employer IICFGMD 0
Total monthly employer costGMD 0

How the Gambia payroll estimate works

The calculator annualizes gross employment income and applies the GRA schedule without deducting pension contributions. It then shows the selected SSHFC pension scheme separately from PAYE.

The public GRA brochure labels the bands as effective from January 2018. AfroTools describes them as the current public schedule checked on 21 July 2026, not as a newly enacted 2026 table.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-07-21

Gambia - high risk - Codex Day 3 release gate

Official source links

Law, regulation, or version

PAYE income-tax bands and statutory deductions shown on the calculator page.

Calculation methodology

The calculator annualizes gross employment income and applies GRA PAYE without deducting pension. It then applies the selected SSHFC scheme separately: NPF uses 5% employee and 10% employer contributions on basic salary; FPS uses a 15% employer contribution on gross salary and no employee pension deduction. Optional employer IICF is 1% of earnings capped at GMD 15 per month.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Annual gross salary: 0.
Expected: PAYE and statutory deductions should be 0 and net pay should not be negative.
Why: Establishes the zero-income baseline and catches negative liability regressions.

Input: Annual gross salary GMD 600,000 under NPF with basic salary equal to gross and IICF included.
Expected: PAYE GMD 136,000; employee NPF GMD 30,000; annual net GMD 434,000; employer NPF GMD 60,000; IICF GMD 180; employer cost GMD 660,180.
Why: Confirms the published 25% top band, PAYE-on-gross rule, NPF separation, and IICF cap.

Input: Monthly gross salary GMD 50,000 under FPS with IICF included.
Expected: Monthly PAYE GMD 11,333.33; employee pension GMD 0; monthly net GMD 38,666.67; employer FPS GMD 7,500; IICF GMD 15; employer cost GMD 57,515.
Why: Confirms FPS is employer-funded and does not reduce employee take-home.

Change history

  • 2026-07-21: Reconciled GRA bands, NPF/FPS treatment, IICF cap, all three locales, private exports, and widget parity against official public guidance.
  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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