Employer Tax Contributions

Tax Type	Rate	Base
PAYE (Income Tax Withholding)	Progressive (0% - 25%)	Employee's taxable income
National Social Security & Housing Finance Corporation (NSSHF)	Employer: 10%; Employee: 10% (withheld)	Employee's gross salary
Industrial Injuries Compensation Fund (IICF)	Employer: 1%	Employee's total earnings (max D15/month)
Expatriate Quota Tax	D10,000 (ECOWAS); D50,000 (Non-ECOWAS)	Per non-Gambian employee

Filing & Compliance

• Monthly PAYE deductions must be remitted to the Gambia Revenue Authority (GRA) by the 15th day of the following month.
• Monthly NSSHF contributions must be remitted to the National Social Security and Housing Finance Corporation (NSSHF) by the last day of the following month.
• Employers are required to file annual PAYE returns.

In Gambia, employee tax deductions, known as Pay As You Earn (PAYE), are calculated on gross employment income and follow a progressive system with rates up to 25% based on income levels.

PAYE (Pay As You Earn)

As of January 1, 2025 the tax-free threshold for personal income tax has been increased to GMD 36,000.00 per annum. The progressive tax rates for 2025 are:

• GMD 0 - GMD 36,000: 0%
• GMD 36,001 - GMD 46,000: 5%
• GMD 46,001 - GMD 56,000: 10%
• GMD 56,001 - GMD 66,000: 15%
• GMD 66,001 - GMD 76,000: 20%
• Above GMD 76,000: 25%

Employers deduct PAYE directly from employee salaries monthly and remit it to the Gambia Revenue Authority (GRA). The deadline for payment is the 15th of the following month.

Other Deductions

Although PAYE is calculated on gross employment income without deductions, other potential deductions related to employment include:

• Social Security Contributions: Employers and employees both contribute to social security. Specific contribution amounts should be confirmed with the GRA due to the lack of current rates.
• Pension Contributions: Employees can contribute to approved pension schemes and deduct these contributions from their gross income, up to a maximum of 25%, after reducing the employer's contributions.

Employer Obligations

In addition to deducting and remitting PAYE, employers must:

• Register with the GRA for PAYE purposes.
• Maintain accurate payroll records.
• File annual PAYE returns, even if employees don't have additional income sources.

Important Considerations

• Non-resident individuals are taxed on Gambian-sourced income only.
• Fringe benefits are typically not subject to PAYE but may be subject to other taxes.
• Ensure all employee contracts comply with Gambian labor laws and regulations.