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GM Tax 2023

Gambia Tax Tables 2023 - Tax Rates and Thresholds in Gambia

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This page contains the tax table information used for the calculation of tax and payroll deductions in Gambia in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ GM, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Gambia or would like to add to or suggest amendments to the information herein then please contact us.

Gambia Personal Income Tax Tables in 2023

The Income tax rates and personal allowances in Gambia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Gambia Tax Calculator 2023.

Gambia Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from D 0.000.00to D 7,500.00
10%Income from D 7,500.01 to D 17,500.00
15%Income from D 17,500.01 to D 27,500.00
20%Income from D 27,500.01 to D 37,500.00
25%Income from D 37,500.01 to D 47,500.00
35%Income from D 47,500.01 and above
Gambia Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from D 0.000.00to D 7,500.00
10%Income from D 7,500.01 to D 17,500.00
15%Income from D 17,500.01 to D 27,500.00
20%Income from D 27,500.01 to D 37,500.00
25%Income from D 37,500.01 to D 47,500.00
35%Income from D 47,500.01 and above

In The Gambia, social security deductions made by employees are typically not deductible when calculating taxable income. This means that the contributions employees make towards social security are included in their gross income and are subject to income tax. Therefore, these social security contributions do not reduce the taxable income of employees, and the overall income tax liability is calculated based on the gross income before any social security deductions are made. This approach aligns with the tax system in The Gambia, where social security contributions are considered part of the taxable income.

Gambia Social Security and Payroll Deduction Rates in 2023

In The Gambia, the social security system includes contributions from both employees and employers, aimed at providing a range of benefits to support the workforce. The key elements of these contributions include pension funds, healthcare benefits, and social welfare programs.

Gambia Social Security in 2023: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Social Security Fund (CNaPS)6%0%6%
National Health Insurance Fund (CNAM)3%0%3%
National Disease Insurance and Social Guarantee Fund (CNAMGS)1%0%1%
National Pension Fund (CNSS)2.5%0%2.5%
CNaPS: Family allowances0%8%8%
CNaPS: Retirement insurance0%5%5%
CNaPS: Work injury0%3%3%
CNaPS: Health sanitary evacuations0%0.6%0.6%
CNaPS: Medicines’ distributions0%2%2%
CNaPS: Hospitalisations0%1.5%1.5%
National Employment and Vocational Training Fund (FNEF)0%1%1%
Gambia Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Social Security Fund (CNaPS)n/aD 18,000,000.00n/an/a
National Health Insurance Fund (CNAM)n/aD 18,000,000.00n/an/a
National Disease Insurance and Social Guarantee Fund (CNAMGS)n/aD 18,000,000.00n/an/a
National Pension Fund (CNSS)n/aD 18,000,000.00n/an/a
CNaPS: Family allowancesn/an/an/aD 18,000,000.00
CNaPS: Retirement insurancen/an/an/aD 18,000,000.00
CNaPS: Work injuryn/an/an/aD 18,000,000.00
CNaPS: Health sanitary evacuationsn/an/an/aD 18,000,000.00
CNaPS: Medicines’ distributionsn/an/an/aD 18,000,000.00
CNaPS: Hospitalisationsn/an/an/aD 18,000,000.00
National Employment and Vocational Training Fund (FNEF)n/an/an/an/a

Gambia VAT Rates in 2023

VAT rates for Gambia are reviewed annually, you can use the VAT Calculator to calculate VAT due in Gambia or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Gambia VAT Rates
VAT RateVAT Description
0%Zero Rated
15%Reduced Rate
18%Standard Rate

Historic Tax Tables supported for Gambia

The following tax tables are supported by iCalculator™ GM as part of the suite of free tax tools we provide for Gambia.