Gambia Salary Calculator 2026
Free Gambia salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - The Gambia (2026)
Educational model - not tax advice. Currency GMD (Gambian dalasi, "D"). The Gambia is anglophone; employment income is taxed under the Income and Value Added Tax Act 2012 through PAYE, and social security is administered by SSHFC.
Employee (PAYE, Contract of service)
- Employment Income Tax (PAYE) is charged on total employment income (wages, salaries, bonuses, leave pay, overtime, fees, allowances and commissions). Per the GRA PAYE brochure, no deductions are allowed when computing the PAYE liability, so the tax base is the gross salary.
- PAYE 2026 bands (annual): 0% up to D36,000; 5% on D36,001-D46,000; 10% on D46,001-D56,000; 15% on D56,001-D66,000; 20% on D66,001-D76,000; 25% above D76,000. The first D36,000 (D3,000/month) is the tax-free threshold. These bands carry forward from the 2025 budget, which raised the tax-free threshold from D24,000 to D36,000.
- National Provident Fund (NPF) employee share: 5% of basic salary, deducted from wages. The combined NPF rate is 15% of basic salary (5% employee + 10% employer), with no published monetary cap or floor. NPF is the default mandatory scheme for most private-sector employers.
- Employer cost: NPF employer share is 10% of basic salary, and the Industrial Injuries Compensation Fund (IICF) is 1% of total earnings paid entirely by the employer, capped at D15/month (D180/year). The cap binds for any salary at or above D1,500/month.
- Because the calculator takes one monthly gross figure, gross is treated as basic salary for the NPF base. Where allowances form part of gross, the actual NPF base (basic salary only) would be lower.
- Out of scope: the Federated Pension Scheme (FPS, 15% of gross paid entirely by the employer, for parastatals and opt-in private employers), the government Pension Act 1950 (civil servants), exempt persons (the President, non-commissioned Gambia Armed Forces officers, foreign diplomats, government pensioners), and the foreign-source / foreign-tax-credit rules for residents taxed abroad.
Sources: GRA - Employment Income Tax (PAYE) Brochure, GRA - Domestic Taxes FAQs, SSHFC - National Provident Fund, SSHFC - Industrial Injuries Compensation Fund.
Self-employed (sole proprietor)
- Personal Income Tax is charged on the chargeable income (net profit after allowable business deductions) of the individual and their unincorporated business, using the same bands as PAYE: 0% up to D36,000; 5% on D36,001-D46,000; 10% on D46,001-D56,000; 15% on D56,001-D66,000; 20% on D66,001-D76,000; 25% above D76,000.
- Small-business final tax: if annual business turnover is under D500,000, the liability is a final 3% of turnover (quarterly declaration, no annual return).
- Minimum turnover tax: otherwise the liability is the higher of (a) the bracket tax on chargeable income, or (b) 1% of turnover (audited accounts) / 2% of turnover (any other case). This model uses the 2% unaudited rate for the standard individual.
- No mandatory social-security contribution is modelled for the self-employed; net = profit minus income tax.
- Out of scope: qualified pension-scheme contributions and capital allowances as deductions (treat these upstream as expenses), business loss carry-forward of up to 6 years, and the audited-accounts 1% minimum-tax rate.
Sources: GRA - Personal Income Tax Brochure, GRA - Domestic Taxes FAQs.
PROVISIONAL: the 2026 brackets are carried forward from the 2025 budget; no separate 2026 Finance Act bracket table has been published. The legacy D50/day (~D1,300/month) minimum wage is indicative only and not uprated.