Gambia VAT
Calculator 2026

Standard 15% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 GRA rates.

GRA 2026 Standard 15% Zero-Rated Exports GMD · Gambian Dalasi

Last verified: 2026 · Source: GRA (gra.gm)

2026 Rates: Standard VAT rate is 15%. Zero-rated: Export goods, Tourism services. Exempt: Basic food items, Medical services, Educational materials. Registration threshold: GMD 1M/year. Tax authority: GRA.

VAT Calculator GMD · Gambian Dalasi
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (GMD) D10,000
D100D10M
AmountOr type exact value
D
VAT RateSelect applicable rate
Total (VAT Inclusive)
D0
Pre-Tax Amount —
VAT Amount —
Applied Rate 15%
VAT as % of Total 0%
Annual projection (×12) —
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

AI VAT Advisor Powered by Claude
Ask me anything about VAT in Gambia — registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.
VAT Registration
Annual Turnover Threshold
GMD 1M
Register with GRA when turnover exceeds this
Standard Rate15%
Tax AuthorityGRA
CurrencyGMD (D)
Tax Year2026
Zero-Rated (0%)
→ Export goods
→ Tourism services
VAT Exempt Items
✓ Basic food items
✓ Medical services
✓ Educational materials
✓ Agricultural inputs
Disclaimer: Rates are for guidance only. Always verify with GRA (gra.gm) for official rates and your specific tax situation. AfroTools is not a tax advisor.
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FAQ

Gambia VAT — Common Questions

What is the standard VAT rate in Gambia?
The standard VAT rate in Gambia is 15% as of 2026. This is levied on most goods and services sold within Gambia.
How do I add VAT to a price in Gambia?
Multiply the pre-tax price by 1.1500 (i.e., price × (1 + 0.15)). Example: D10,000 × 1.1500 = D11,500 including VAT.
How do I remove VAT from a price in Gambia?
Divide the VAT-inclusive price by 1.1500. Example: D11,500 ÷ 1.1500 = D10,000 pre-tax.
What goods are VAT exempt in Gambia?
VAT-exempt goods and services in Gambia include: Basic food items, Medical services, Educational materials, Agricultural inputs. Zero-rated (taxable at 0%) include: Export goods, Tourism services.

VAT in The Gambia: Key Facts

The Gambia applies Value Added Tax (VAT) at a standard rate of 15%. VAT was introduced on 1 January 2013, replacing the previous sales tax. The introduction was part of a broader tax reform program supported by the International Monetary Fund (IMF) to improve domestic revenue mobilization. Certain goods and services are zero-rated, including exports, basic food staples (rice, flour, sugar, cooking oil), agricultural inputs, and some pharmaceutical products. Exempt supplies include financial services, insurance, medical and healthcare services, educational services, residential rentals, and public transport. The Gambia Revenue Authority (GRA) administers VAT collection and enforcement. Businesses with annual taxable turnover exceeding GMD 1 million must register for VAT. VAT returns must be filed on a monthly basis by the 21st of the following month. The GRA has introduced electronic filing and payment systems to improve compliance. The Gambia's small open economy means that VAT on imports is a particularly significant revenue source. Input VAT can be deducted against output VAT, with provisions for refunds when input credits exceed output VAT. The government has been progressively strengthening enforcement and expanding the tax base.

Common Questions About The Gambia VAT

When was VAT introduced in The Gambia?

VAT was introduced in The Gambia on 1 January 2013, replacing the previous sales tax. The reform was supported by the IMF as part of a broader fiscal modernization program to improve domestic revenue collection.

What food items are zero-rated for VAT in The Gambia?

Zero-rated food items include rice, flour, sugar, cooking oil, and other basic staples. These items carry 0% VAT, meaning suppliers can still reclaim input VAT on costs related to producing or distributing these goods.

What is the VAT registration threshold in The Gambia?

Businesses with annual taxable turnover exceeding GMD 1 million must register for VAT with the Gambia Revenue Authority. Smaller businesses may be subject to simplified tax arrangements.

How are VAT returns filed in The Gambia?

Monthly VAT returns must be filed by the 21st of the month following the tax period. Payment must accompany the return. The GRA provides electronic filing and payment options for registered businesses.

Who administers VAT in The Gambia?

The Gambia Revenue Authority (GRA) is responsible for administering VAT, income tax, customs duties, and other government revenues. The GRA provides online services for registration, filing, and payment.

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