The Personal Income Tax Rate in Gambia stands at 25 percent. Personal Income Tax Rate in Gambia averaged 30.00 percent from 2012 until 2025, reaching an all time high of 35.00 percent in 2012 and a record low of 25.00 percent in 2025. source: Gambia Revenue Authority

Personal Income Tax Rate in Gambia is expected to reach 25.00 percent by the end of 2026, according to Trading Economics global macro models and analysts expectations. In the long-term, the Gambia Personal Income Tax Rate is projected to trend around 25.00 percent in 2027, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 27.00 27.00 percent Dec 2025
Personal Income Tax Rate 25.00 30.00 percent Dec 2025
Sales Tax Rate 15.00 15.00 percent Dec 2025


Gambia Personal Income Tax Rate
In the Gambia, the Personal Income Tax Rate is commonly known as PAYE (Pay As You Earn) on the employment income – It is the income tax levied on the gross employment incomes of individuals. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of the Gambia.
Actual Previous Highest Lowest Dates Unit Frequency
25.00 30.00 35.00 25.00 2012 - 2025 percent Yearly