Standard 15% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 GRA rates.
GRA 2026Standard 15%Zero-Rated ExportsGMD · 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 CalculatorGMD · Gambian Dalasi
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (GMD)D10,000
D100D10M
AmountOr type exact value
D
VAT RateSelect applicable rate
Invoice ItemsVAT @ 15% unless overridden
Description
Price (D)
Qty
Rate %
Subtotal (excl. VAT)—
Total VAT—
Invoice Total—
Effective VAT Rate—
Total (VAT Inclusive)
D0
Pre-Tax Amount—
VAT Amount—
Applied Rate15%
VAT as % of Total0%
Annual projection (×12)—
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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.
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.