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Gambia

UK treaty in force since 1982; 27% corporate tax and 15% VAT as commonly reported.

Income tax, top rate

Unverified

30%

Reported top band above GMD 86,000; recent Finance Acts may have changed the scale. Not confirmed.

Source: Gambia Revenue Authority - Domestic taxes FAQs · checked 2026-09-29

Corporate

Unverified

27%

Reported, not confirmed from GRA.

Source: Gambia Revenue Authority - Domestic taxes FAQs · checked 2026-09-29

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  1. s7GOV.UK - Tax treaties collection (HMRC)primary · checked 2026-09-29
  2. s1Gambia Revenue Authority - Domestic taxes FAQsprimary · checked 2026-09-29