Gambia

Western Africa · GM · 3 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• resides in The Gambia at any time during the tax year
• presence in The Gambia for 183 days or more in aggregate in the tax year
• employee or official of the Government of The Gambia posted abroad at any time during the tax year

Tax residency is based purely on physical presence in-country during the year or government employment, so ceasing residency is generally achieved by leaving Gambia and staying under the 183‑day threshold (and not being a Gambian government employee posted abroad).

Source: Gambia Revenue Authority / Ministry of Finance (Income and Value Added Tax Act, as summarized by PwC)

Tax treaty network (3)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.