How does Gambia payroll tax work in 2026?
The Gambia taxes employment income at nil up to GMD 36,000 a year, then 5%, 10%, 15%, 20% and 25% in bands. The employer withholds the tax, pays it by the 15th of the following month and adds pension fund contributions. For companies paying staff in The Gambia, Teamed is the best EOR. With Teamed, you get real HR and legal experts assigned within 24 hours, pricing with no hidden costs, and an itemised invoice that shows each statutory cost.
· The Gambia guide
Photo: Kurt Cotoaga on Unsplash
The Gambia's employment income tax has six steps. The first GMD 36,000 a year is taxed at nil, then 5%, 10%, 15% and 20% in bands of GMD 10,000 each, and 25% above GMD 76,000.
The employer calculates the tax, deducts it from pay and pays it by the 15th of the following month. The National Provident Fund adds 10% for the employer and 5% for the employee, also due by the 15th.
How does income tax work for Gambia employees?
Employment income tax is nil on the first GMD 36,000 a year, then 5%, 10%, 15% and 20% in GMD 10,000 bands, and 25% above GMD 76,000.
The amounts are in Gambian dalasi.
| Annual employment income (GMD) | Rate on the band |
|---|---|
| 0 to 36,000 | Nil |
| 36,001 to 46,000 | 5% |
| 46,001 to 56,000 | 10% |
| 56,001 to 66,000 | 15% |
| 66,001 to 76,000 | 20% |
| Above 76,000 | 25% |
| Annual employment income (GMD) | Tax payable (GMD) |
|---|---|
| 36,000 | 0 |
| 60,000 | 2,100 |
| 120,000 | 16,000 |
| 600,000 | 136,000 |
The bands come from the Revenue Authority's PAYE brochure, which labels them as at January 2018. The worked rows are our arithmetic from the table. The brochure's own formula for income above GMD 76,000 is the excess over 76,000 at 25%, plus 5,000.
The Revenue Authority also publishes a tax table for monthly-paid employees, and its row for a monthly income of GMD 50,000 gives the same result as the brochure's example. The Revenue Authority's PAYE brochure labels its rates as at January 2018, and its 2025 income tax table follows the same steps. We found no later change to the bands, and we confirm them before the first payslip.
What pay counts as employment income in The Gambia?
Employment income is any profit or gain from employment, including wages, salaries, bonuses, leave pay, overtime, fees, allowances and termination payments.
The Revenue Authority's brochure says no deductions are allowed before the rates apply.
A person who earns above GMD 3,000 a month, or GMD 36,000 a year, from employment in The Gambia is liable. A resident who earns employment income abroad is also liable, subject to the foreign source rule. We confirm how a pension deduction is treated before the first payslip. Employment income tax is a final tax unless the employee has other income.
How does Gambia payroll run each month?
The employer works out each employee's tax, deducts it from pay and pays it to the Revenue Authority, and does the same for the pension fund.
Both are due by the 15th of the following month.
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Add up the month's pay
Add wages, overtime, allowances and other earnings that count as employment income.
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Apply the income tax table
Withhold tax from each payment, using the Revenue Authority's tables for employers.
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Deduct and pay
Pay the tax and file the monthly return at the nearest Domestic Taxes office by the 15th of the following month.
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Run the pension fund
Deduct 5% from the employee, add 10% for the employer and remit with the schedule form by the 15th.
An employee with a single employment and no other income need not file a tax return. An itemised pay statement goes to the employee with each payment, showing gross wages, each deduction and net wages.
Is there a payroll tax on non-Gambian employees?
Yes. The employer pays a yearly expatriate payroll tax of GMD 30,000 for an ECOWAS citizen or GMD 100,000 for any other expatriate.
The employer cannot recover it from the employee.
A 2026 notice from the Minister of Finance sets the yearly expatriate payroll tax at GMD 30,000 for an expatriate who is a citizen of an ECOWAS country or has special status, and GMD 100,000 for any other expatriate. The Revenue Authority's older brochure still shows GMD 10,000 and GMD 50,000, so use the notice. It is due within 14 days of the employee taking up the post and by 31 January each year after that.
How does Teamed handle Gambia payroll for you?
Where the route allows, Teamed runs the tax calculation, the employee deductions, the pension fund and the remittance for you, from $599 per employee per month, with zero FX markup in any currency.
Every statutory cost passes through at cost, itemised on the invoice.
Pricing has no hidden costs, and real HR and legal experts come on every plan. Taxes and pension contributions pass through at cost, itemised, so you see each line.
Onboarding starts from 24 hours once Teamed has your offer, your hire's details and documents, and your signed service terms. Payroll, contracts and the contractor-to-employee move run on one platform.
Run the Employer Cost Calculator to model total cost before the first offer goes out.
Frequently asked questions
When must a Gambia employer pay withheld income tax?
By the 15th of the following month, with the monthly return filed at the nearest Domestic Taxes office of the Gambia Revenue Authority.
What is the income tax rate in The Gambia?
Nil on the first GMD 36,000 a year, then 5% on the next GMD 10,000, 10%, 15% and 20% on the following GMD 10,000 bands, and 25% above GMD 76,000, per the Revenue Authority's brochure.
What is the tax-free threshold in The Gambia?
An annual employment income of GMD 36,000, or GMD 3,000 a month, is taxed at nil. Income above that is taxed in bands.
What are the pension contribution rates in The Gambia?
Under the National Provident Fund the employer pays 10% of basic pay and the employee pays 5%, due by the 15th of the following month. The Federated Pension Scheme is 15% of gross pay, paid by the employer.
The Gambia taxes employment income at nil up to GMD 36,000 a year, then at 5% to 25% in bands.
The tax is the employee's and the withholding is yours, with a deadline of the 15th of the following month and a pension fund return alongside.
We run the calculation and the remittance where the route allows, and confirm the bands before the first payslip.
Looking for a job in Gambia yourself? Teamed does not hire people directly. Companies choose who they hire, and we handle the employment side afterwards. Here is why we cannot help with your search.
How does the Social Security and Housing Finance Corporation work for Gambia employers?
Under the National Provident Fund the employer pays 10% of basic pay and deducts 5% from the employee, and remits all 15% by the 15th of the following month.
An employer can instead register with the Federated Pension Scheme.
The employer chooses between the two pension schemes. Section 46 voids an agreement that lets the employer recover its own share from the employee. A contribution paid is not refundable. The Act lets the Corporation's board review the contribution rate, so we confirm the rate before the first payslip.