Gambia Tax Tables 2017 - Tax Rates and Thresholds in Gambia
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This page contains the tax table information used for the calculation of tax and payroll deductions in Gambia in 2017. These tax tables are used for the tax and payroll calculators published on iCalculator™ GM, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Gambia or would like to add to or suggest amendments to the information herein then please contact us.
2017 Tax Tables [Quick Links]
Related Calculators
Gambia Personal Income Tax Tables in 2017
The Income tax rates and personal allowances in Gambia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Gambia Tax Calculator 2017.
Gambia Residents Income Tax Tables in 2017
Personal Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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0% | Income from D 0.000.00 | to | D 7,500.00 |
10% | Income from D 7,500.01 | to | D 17,500.00 |
15% | Income from D 17,500.01 | to | D 27,500.00 |
20% | Income from D 27,500.01 | to | D 37,500.00 |
25% | Income from D 37,500.01 | to | D 47,500.00 |
35% | Income from D 47,500.01 | | and above |
Gambia Non-residents Income Tax Tables in 2017
Personal Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
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0% | Income from D 0.000.00 | to | D 7,500.00 |
10% | Income from D 7,500.01 | to | D 17,500.00 |
15% | Income from D 17,500.01 | to | D 27,500.00 |
20% | Income from D 27,500.01 | to | D 37,500.00 |
25% | Income from D 37,500.01 | to | D 47,500.00 |
35% | Income from D 47,500.01 | | and above |
In The Gambia, social security deductions made by employees are typically not deductible when calculating taxable income. This means that the contributions employees make towards social security are included in their gross income and are subject to income tax. Therefore, these social security contributions do not reduce the taxable income of employees, and the overall income tax liability is calculated based on the gross income before any social security deductions are made. This approach aligns with the tax system in The Gambia, where social security contributions are considered part of the taxable income.
Gambia Social Security and Payroll Deduction Rates in 2017
In The Gambia, the social security system includes contributions from both employees and employers, aimed at providing a range of benefits to support the workforce. The key elements of these contributions include pension funds, healthcare benefits, and social welfare programs.
Gambia Social Security in 2017: Rates for Employers and EmployeesCategory | Employee | Employer | Total |
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Social Security Fund (CNaPS) | 6% | 0% | 6% |
National Health Insurance Fund (CNAM) | 3% | 0% | 3% |
National Disease Insurance and Social Guarantee Fund (CNAMGS) | 1% | 0% | 1% |
National Pension Fund (CNSS) | 2.5% | 0% | 2.5% |
CNaPS: Family allowances | 0% | 8% | 8% |
CNaPS: Retirement insurance | 0% | 5% | 5% |
CNaPS: Work injury | 0% | 3% | 3% |
CNaPS: Health sanitary evacuations | 0% | 0.6% | 0.6% |
CNaPS: Medicines’ distributions | 0% | 2% | 2% |
CNaPS: Hospitalisations | 0% | 1.5% | 1.5% |
National Employment and Vocational Training Fund (FNEF) | 0% | 1% | 1% |
Gambia Social Security and Payroll Deduction in 2017: Earnings Thresholds for Employers and EmployeesCategory | Employee | Employer |
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Min. | Max. | Min. | Max. |
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Social Security Fund (CNaPS) | n/a | D 18,000,000.00 | n/a | n/a |
National Health Insurance Fund (CNAM) | n/a | D 18,000,000.00 | n/a | n/a |
National Disease Insurance and Social Guarantee Fund (CNAMGS) | n/a | D 18,000,000.00 | n/a | n/a |
National Pension Fund (CNSS) | n/a | D 18,000,000.00 | n/a | n/a |
CNaPS: Family allowances | n/a | n/a | n/a | D 18,000,000.00 |
CNaPS: Retirement insurance | n/a | n/a | n/a | D 18,000,000.00 |
CNaPS: Work injury | n/a | n/a | n/a | D 18,000,000.00 |
CNaPS: Health sanitary evacuations | n/a | n/a | n/a | D 18,000,000.00 |
CNaPS: Medicines’ distributions | n/a | n/a | n/a | D 18,000,000.00 |
CNaPS: Hospitalisations | n/a | n/a | n/a | D 18,000,000.00 |
National Employment and Vocational Training Fund (FNEF) | n/a | n/a | n/a | n/a |
Gambia VAT Rates in 2017
VAT rates for Gambia are reviewed annually, you can use the VAT Calculator to calculate VAT due in Gambia or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Gambia VAT RatesVAT Rate | VAT Description |
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0% | Zero Rated |
15% | Reduced Rate |
18% | Standard Rate |
Historic Tax Tables supported for Gambia
The following tax tables are supported by iCalculator™ GM as part of the suite of free tax tools we provide for Gambia.