Gambia PAYE
Calculator 2025/26

Official GRA annual PAYE bands with SSHFC contributions at 5.0% employee and 10.0% employer on basic salary. Monthly take-home is estimated from the published annual PAYE table.

✦ Includes AI Advisor GRA (Gambia Revenue Authority) 2025/26 Verified SSHFC · Income Tax GMD · Gambia

Last verified: April 2026 · Source: GRA PAYE brochure · SSHFC annual report

Also see: Gambia VAT Calculator

2025/26 Key Facts: GRA PAYE uses annual bands from 0% to 25%. The brochure states no deductions are allowed in computing PAYE. SSHFC contributions are 5% employee and 10% employer on basic salary.

Enter Your Details Gambia Currency · GMD
SectorDetermines social security fund
Monthly Gross Salary GMD 500,000
GMD 50,000GMD 5,000,000
Or type exact monthly amountBefore any deductions
GMD
Active DeductionsToggle to include / exclude
SSHFC
5% employee on basic salary

The GRA PAYE brochure says no deductions are allowed when computing employment income tax. SSHFC is shown separately in take-home pay and employer cost. Because SSHFC is charged on basic salary, this calculator uses the entered salary as a basic-salary proxy unless your actual payroll split differs.

Monthly Take-Home Pay
GMD 0
After PAYE, SSHFC & all deductions
Effective Tax Rate 0%
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GRA 2025/26 Monthly Bands ▾
GMD 0 – 270,0000% — exempt
GMD 270,001 – 520,0008% on excess above 270k
GMD 520,001 – 760,000GMD 20,000 + 20% on excess
GMD 760,001 – 1,000,000GMD 68,000 + 25% on excess
GMD 0 – 36,000 / year0% — exempt
GMD 36,001 – 46,000 / year5% on excess over 36,000
GMD 46,001 – 56,000 / year10% on excess over 46,000
GMD 56,001 – 66,000 / year15% on excess over 56,000
GMD 66,001 – 76,000 / year20% on excess over 66,000
Above GMD 76,000 / yearGMD 5,000 + 25% on excess

The GRA brochure applies PAYE on annual employment income and states that no deductions are allowed in computing the tax. This calculator annualizes salary and spreads the annual liability across 12 months.

SSHFC Rates 2025 ▾
Employee SSHFC5% of gross (no cap)
Employer SSHFC10% of gross (no cap)

SSHFC contributions are separate from PAYE. SSHFC's annual report states the contribution is 5% employee and 10% employer on the employee's basic salary. This calculator uses entered salary as a basic-salary proxy.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Gambia Income Tax Act, Finance Act 2024/25. Verify with GRA (gra.gm) or a qualified Gambian tax advisor.
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How Gambia Income Tax Is Calculated 2025/26

The Gambia's income tax is administered by the Gambia Revenue Authority (GRA) and calculated on an annual basis, with monthly employer withholding. The official PAYE brochure currently uses a six-step annual table from 0% to 25%. The same brochure states that no deductions are allowed when computing employment income tax.

Social security in Gambia is administered by the Social Security and Housing Finance Corporation (SSHFC). Employees contribute 5% of basic salary and employers contribute 10% of basic salary. The GRA PAYE brochure says no deductions are allowed in computing employment income tax, so this calculator shows SSHFC separately in take-home pay and employer cost while using the entered salary as a basic-salary proxy.

The Gambia is a small West African nation heavily dependent on tourism, remittances, and agriculture. The GRA has been strengthening its digital filing platform. Employers must file annual income tax returns in addition to monthly PAYE remittances. The Dalasi (GMD) has experienced fluctuations against major currencies.

For employers, total monthly cost per employee is gross salary plus 10% SSHFC. On a GMD 20,000/month salary, the employer adds GMD 2,000 SSHFC = total GMD 22,000/month. Verify current GRA income tax bands and SSHFC rates at gra.gm.

Gambia SSHFC Social Security Rates 2025/26

Contribution Rate Notes
Employee SSHFC5%Separate take-home deduction on basic salary
Employer SSHFC10%Additional employer cost
GRA income tax0%–25%Progressive annual bands

Currency: GMD (Gambian Dalasi). Applied annually. Note: calculator may use simplified band assumptions — verify exact GRA bands at gra.gm.

Gambia Tax FAQ

Common PAYE Questions

What are the Gambia GRA PAYE tax bands for 2025/26?

The GRA PAYE brochure uses annual bands: 0% on GMD 0-36,000; 5% on GMD 36,001-46,000; 10% on GMD 46,001-56,000; 15% on GMD 56,001-66,000; 20% on GMD 66,001-76,000; and 25% above GMD 76,000. This calculator annualizes salary and divides the resulting annual tax by 12 for a monthly estimate.

Is SSHFC contribution deductible from PAYE taxable income?

No. The GRA PAYE brochure says no deductions are allowed when computing employment income tax. This calculator therefore applies PAYE to annualized employment income and shows the employee's 5% SSHFC contribution separately in take-home pay.

What is the total employer cost in Gambia?

Employers in Gambia pay gross salary plus 10% SSHFC on basic salary. On a GMD 20,000/month basic-salary proxy, the employer adds GMD 2,000 SSHFC, making the total employer cost GMD 22,000/month. Employers must also remit the 5% employee SSHFC and monthly PAYE to the relevant authorities.

What is SSHFC in Gambia?

The Social Security and Housing Finance Corporation (SSHFC) is Gambia's mandatory social security body. Its annual report states contributions of 5% from the employee and 10% from the employer on the employee's basic salary. The calculator shows SSHFC separately from PAYE because the GRA brochure says no deductions are allowed in computing employment income tax.

When must employers remit PAYE to GRA?

PAYE must be filed and paid to GRA monthly. SSHFC contributions are due by the end of the following month. Employers must file a monthly PAYE return even for nil-tax months. Late payment attracts penalties. Verify current filing deadlines at gra.gm.