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Country Overview
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Capital City:
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Banjul
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Chief of State:
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Yahya A. J. J. JAMMEH
President since 1996
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Head of Government:
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Yahya A. J. J. JAMMEH
President since 1996
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Area (sq km):
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11,295 (land & water)
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Population:
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n/a
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Revenue Overview
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Revenue Authority:
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Gambian Revenue Authority
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Administration Head:
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Mr Momodou KABBA TAMBAJANG
Commissioner Général
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Institution Address:
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*
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78 Liberation Avenue
Banjul, The Gambia
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(
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Mobile:
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+220 993 57 77
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'
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Phone:
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+220 422 24 81
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7
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Fax:
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+220 422 89 43
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;
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e-Mail:
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ktambajang@yahoo.com
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Country Correspondent:
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Mr. Essa JALLOW
Deputy Director
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Contact Details:
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(
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Mobile:
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+220 974 65 12
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;
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e-Mail:
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essa_jallow@yahoo.co.uk
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Tax Rate Overview
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Personal Income Tax:
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Tax Year:
-
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Tax Rate:
Progressive up to 35%.
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- Gambian residents are taxed on their worldwide income; nonresidents are taxed only on their Gambian-source income.An individual is resident if he/she spends 183 days of the tax year in Gambia, has an aggregated presence of 183 days in a tax year or owns a dwelling in Gambia.
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Corporate Tax:
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Tax Year:
-
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Tax Rate:
35%
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Income tax is payable in quarterly instalments i.e. the three month period ending on the last day of the third, sixth, ninth and twelfth months of the taxpayer's tax year.
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The Corporate Income Tax Return is mandatory for all companies and should be submitted by 31 March of each year.
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Consumption Tax:
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Nature of the Tax:
Sales Tax
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Tax Rate:
10% - 18%
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Filing & Payment:
-
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ú 18% for a taxable supply of telecommunications services
ú 15% for manufacturing and shipping agency services
ú 15% for imported construction materials
ú 10% for any other case.
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Economic Overview
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GDP per capita (PPP) %:
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n/a
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Tax to GDP Ratio %:
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n/a
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Inflation Rate %:
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n/a
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Currency:
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Gambian Dalasi
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