🇬🇲 How tax works
in Gambia.
Current GRA PAYE (1st Schedule) · Income tax guide
The calculation, explained.
GRA employment income tax (PAYE) annual bands: 0% to GMD 36,000, then 5%/10%/15%/20% and 25% above GMD 76,000.
Matches GRA FAQ/schedule materials. Some secondary sources add a 30% band above GMD 86,000; that is not shown on the GRA calculator and is excluded.
Doctors: employment and independent practice
The Gambia comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · GMD
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 36,000 | 0.0% |
| 36,000 – 46,000 | 5.0% |
| 46,000 – 56,000 | 10.0% |
| 56,000 – 66,000 | 15.0% |
| 66,000 – 76,000 | 20.0% |
| Above 76,000 | 25.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to GMD 8,350,239.
- 1. Annual input
- GMD 8,350,239
- 2. Custom deductible expenses
- − GMD 0
- 3. Modeled allowance / base deduction
- − GMD 0
- 4. Modeled taxable base
- GMD 8,350,239
| Taxed portion | Rate | Tax |
|---|---|---|
| GMD 36,000 | 0.0% | GMD 0 |
| GMD 10,000 | 5.0% | GMD 500 |
| GMD 10,000 | 10.0% | GMD 1,000 |
| GMD 10,000 | 15.0% | GMD 1,500 |
| GMD 10,000 | 20.0% | GMD 2,000 |
| GMD 8,274,239 | 25.0% | GMD 2,068,560 |
- 5. Modeled tax credits (capped at tax due)
- − GMD 0
- 6. Included additional tax
- GMD 0
- 7. Income tax
- GMD 2,073,560
- Effective rate = tax ÷ annual input
- 24.8%
- After income tax, before other deductions
- GMD 6,276,679
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.