DoubleTaxationTaxes on salary: Gambia preliminary data
How much income tax and social contributions are paid on a salary in Gambia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | GMD 5,078,944 ≈ €60,000 |
|---|---|
| Income tax | GMD 1,255,736 ≈ €14,835 |
| Employee contributions | GMD 253,947 ≈ €3,000 |
| Take-home pay | GMD 3,569,261 ≈ €42,165 |
| Employer contributions and payroll taxes | GMD 558,684 ≈ €6,600 |
| Employer's labour cost | GMD 5,637,628 ≈ €66,600 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 GMD 2,539,472 | €60,000 GMD 5,078,944 | €120,000 GMD 10,157,887 |
|---|---|---|---|
| Sole proprietor | GMD 557,381 24.4 % | GMD 1,128,762 24.7 % | GMD 2,271,525 24.8 % |
| Company | GMD 867,357 38.0 % | GMD 1,734,713 38.0 % | GMD 3,469,426 38.0 % |
| Sole proprietor · Presumptive (turnover) tax for small businesses | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Gambia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 84.649062 GMD (Central Bank of The Gambia — Official Exchange Rates for Valuation Purposes (Daily Valuation Exchange Rate, 2 Jan 2026), 2026-01-02) ↗
Sources
- Gambia Revenue Authority — Employment Income Tax (PAYE) brochure
- Gambia Revenue Authority — Personal Income Tax brochure
- US SSA — Social Security Programs Throughout the World: Africa 2019, Gambia
- Gambia Revenue Authority — Domestic Taxes FAQs (PIT, corporation tax 27%, dividend 15%, PAYE threshold D36,000)
- Gambia Revenue Authority — Corporation Tax brochure (27% of net profit from 2018, turnover minimum)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.