African Tax Observatory · Country brief · GambiaData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/GMB

Centre 13°27′N 15°24′W

Gazetteer · Western Africa · Low income

Gambia

Collected 12.3% of GDP in tax in 2024, 28 of 38 reporting members.

12.3%

Tax, % of GDP, 2024

−2.2

Points since 2010

across a break: see the note

0.76

Tax buoyancy

over 16 years, across a break

$444

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Gambia against the continent

Measure

GambiaWestern Africa medianATAF median and middle half

The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Western Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.

Show the numbers as a table

Year	Gambia	Western Africa median	ATAF median	ATAF 25th percentile	ATAF 75th percentile	Members reporting
2010	14.47	14.56	14.34	10.67	16.43	26
2011	15.71	15.71	14.84	10.99	16.62	33
2012	16.21	16.21	15.07	11.45	16.75	33
2013	10.54	13.93	13.83	11.23	16.89	32
2014	11.88	14.23	14.26	11.87	17.13	32
2015	12.79	14.34	15.08	12.33	18.55	33
2016	12.40	14.28	14.38	12.40	17.43	33
2017	11.43	14.75	14.75	11.50	16.95	35
2018	10.89	13.32	14.18	10.86	16.10	36
2019	11.77	12.50	13.57	11.51	17.23	38
2020	10.71	12.22	13.27	10.85	16.07	38
2021	11.57	12.46	12.72	10.44	16.06	40
2022	10.05	13.45	14.18	11.34	18.16	39
2023	10.55	13.30	14.43	11.30	18.82	37
2024	12.31	13.51	14.30	12.17	18.05	38
2025	10.38	13.38	13.74	12.18	20.53	34

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

The line joins Gambia (orange) to the ATAF median (grey); the blue tick is the Western Africa median. All three are for 2024.

Show the numbers as a table

Measure	Gambia	Western Africa median	ATAF median
Tax-to-GDP	12.31	13.51	14.30
Domestic taxes	5.51	8.38	9.01
Customs taxes	6.80	5.32	4.87
Non-tax revenue	0.51	2.59	2.59
VAT	3.67	3.43	5.20
PIT	1.06	1.48	2.04
CIT	1.46	2.22	2.72

Plate III·Tax heads

How Gambia's tax is made up

Tax heads

What each tax brings in, as a share of GDP

Personal income taxCorporate income taxWithholding taxOther domestic taxesVAT on importsImport dutyExcise on importsOther customs taxesNot attributed to a headDomestic VATPresumptive tax

Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.

Show the numbers as a table

Year	Tax head	Revenue (PPP $)	% of GDP
2010	Personal income tax	56528575	2.10
2010	Corporate income tax	42878750	1.59
2010	Withholding tax	2320229	0.09
2010	Other domestic taxes	34186760	1.27
2010	VAT on imports	90898696	3.37
2010	Import duty	86561348	3.21
2010	Excise on imports	15823031	0.59
2010	Other customs taxes	17455239	0.65
2010	Not attributed to a head	43198703	1.60
2011	Personal income tax	61149383	2.33
2011	Corporate income tax	48173739	1.83
2011	Withholding tax	1818435	0.07
2011	Other domestic taxes	37708753	1.44
2011	VAT on imports	93499133	3.56
2011	Import duty	81779358	3.11
2011	Excise on imports	19743819	0.75
2011	Other customs taxes	17732608	0.68
2011	Not attributed to a head	50977208	1.94
2012	Personal income tax	69980232	2.59
2012	Corporate income tax	49602419	1.84
2012	Withholding tax	10704503	0.40
2012	Other domestic taxes	39872889	1.48
2012	VAT on imports	90589351	3.35
2012	Import duty	78944114	2.92
2012	Excise on imports	19777192	0.73
2012	Other customs taxes	21539815	0.80
2012	Not attributed to a head	56958974	2.11
2013	Domestic VAT	49632777	1.20
2013	Personal income tax	48411539	1.17
2013	Corporate income tax	44405444	1.07
2013	Withholding tax	13322535	0.32
2013	Other domestic taxes	39895300	0.96
2013	VAT on imports	70580711	1.70
2013	Import duty	108110036	2.61
2013	Excise on imports	21788296	0.53
2013	Other customs taxes	24116100	0.58
2013	Not attributed to a head	16177607	0.39
2014	Domestic VAT	57868781	1.38
2014	Personal income tax	49317108	1.17
2014	Corporate income tax	43270624	1.03
2014	Withholding tax	24524498	0.58
2014	Other domestic taxes	44358065	1.06
2014	VAT on imports	86423406	2.06
2014	Import duty	123296554	2.93
2014	Excise on imports	25450388	0.61
2014	Other customs taxes	31918284	0.76
2014	Not attributed to a head	12619664	0.30
2015	Domestic VAT	60388346	1.38
2015	Personal income tax	53742357	1.23
2015	Corporate income tax	50010794	1.15
2015	Withholding tax	13060865	0.30
2015	Other domestic taxes	52443460	1.20
2015	VAT on imports	99033488	2.27
2015	Import duty	155207821	3.56
2015	Excise on imports	30869167	0.71
2015	Other customs taxes	30458611	0.70
2015	Not attributed to a head	12678987	0.29
2016	Domestic VAT	61713995	1.41
2016	Personal income tax	52360711	1.20
2016	Corporate income tax	50552336	1.16
2016	Withholding tax	14686575	0.34
2016	Other domestic taxes	41364078	0.95
2016	VAT on imports	95060810	2.18
2016	Import duty	145709141	3.33
2016	Excise on imports	33851813	0.77
2016	Other customs taxes	33109659	0.76
2016	Not attributed to a head	13386395	0.31
2017	Domestic VAT	57453260	1.27
2017	Personal income tax	50284257	1.11
2017	Corporate income tax	49048522	1.08
2017	Withholding tax	14780724	0.33
2017	Other domestic taxes	40922257	0.90
2017	VAT on imports	97055716	2.14
2017	Import duty	128929472	2.84
2017	Excise on imports	30835450	0.68
2017	Other customs taxes	35773799	0.79
2017	Not attributed to a head	14195406	0.31
2018	Domestic VAT	71854557	1.55
2018	Personal income tax	49199875	1.06
2018	Corporate income tax	50932563	1.10
2018	Withholding tax	16041663	0.35
2018	Other domestic taxes	13829204	0.30
2018	VAT on imports	117399924	2.54
2018	Import duty	130388843	2.82
2018	Excise on imports	36815155	0.79
2018	Other customs taxes	3458824	0.07
2018	Not attributed to a head	14369361	0.31
2019	Domestic VAT	83337182	1.65
2019	Personal income tax	57771895	1.14
2019	Corporate income tax	60063014	1.19
2019	Withholding tax	30392549	0.60
2019	Other domestic taxes	16423587	0.33
2019	VAT on imports	131778689	2.61
2019	Import duty	149916358	2.97
2019	Excise on imports	40343430	0.80
2019	Other customs taxes	3690130	0.07
2019	Not attributed to a head	20892564	0.41
2020	Domestic VAT	84793323	1.53
2020	Personal income tax	56085664	1.01
2020	Corporate income tax	71099492	1.28
2020	Withholding tax	30832398	0.56
2020	Other domestic taxes	13748063	0.25
2020	VAT on imports	147576873	2.66
2020	Import duty	136315293	2.46
2020	Excise on imports	34411602	0.62
2020	Other customs taxes	2800728	0.05
2020	Not attributed to a head	17127330	0.31
2021	Domestic VAT	76500892	1.26
2021	Personal income tax	63016517	1.04
2021	Corporate income tax	73923309	1.22
2021	Withholding tax	36867802	0.61
2021	Presumptive tax	2125854	0.04
2021	Other domestic taxes	57180145	0.95
2021	VAT on imports	138170854	2.28
2021	Import duty	140201664	2.32
2021	Excise on imports	34307634	0.57
2021	Other customs taxes	61188383	1.01
2021	Not attributed to a head	16319189	0.27
2022	Domestic VAT	89246480	1.30
2022	Personal income tax	76470361	1.11
2022	Corporate income tax	81741743	1.19
2022	Withholding tax	50770169	0.74
2022	Presumptive tax	2248673	0.03
2022	Other domestic taxes	50126606	0.73
2022	VAT on imports	122275654	1.78
2022	Import duty	131405067	1.91
2022	Excise on imports	24097348	0.35
2022	Other customs taxes	50030142	0.73
2022	Not attributed to a head	13803103	0.20
2023	Domestic VAT	114081646	1.26
2023	Personal income tax	101904774	1.13
2023	Corporate income tax	110308557	1.22
2023	Withholding tax	44348824	0.49
2023	Presumptive tax	1894436	0.02
2023	Other domestic taxes	63731220	0.70
2023	VAT on imports	210268545	2.32
2023	Import duty	187138543	2.07
2023	Excise on imports	28804833	0.32
2023	Other customs taxes	76462992	0.84
2023	Not attributed to a head	16302103	0.18
2024	Domestic VAT	119677102	1.20
2024	Personal income tax	105821743	1.06
2024	Corporate income tax	145007300	1.46
2024	Withholding tax	77698835	0.78
2024	Presumptive tax	2019334	0.02
2024	Other domestic taxes	70731752	0.71
2024	VAT on imports	245181643	2.47
2024	Import duty	220086230	2.21
2024	Excise on imports	34581967	0.35
2024	Other customs taxes	176118035	1.77
2024	Not attributed to a head	27310783	0.27
2025	Domestic VAT	141581453	1.26
2025	Personal income tax	118384818	1.05
2025	Corporate income tax	225755072	2.01
2025	Withholding tax	68370748	0.61
2025	Presumptive tax	414727	0.00
2025	Other domestic taxes	65096425	0.58
2025	VAT on imports	263605782	2.35
2025	Import duty	28247116	0.25
2025	Excise on imports	49480537	0.44
2025	Other customs taxes	174538380	1.55
2025	Not attributed to a head	29923021	0.27

The mix in 2024

Every shilling, franc or rand of tax, by head

Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $1.2bn.

Show the numbers as a table

Tax head	Revenue (PPP $)	Share of tax revenue
Domestic VAT	119677102	0.10
Personal income tax	105821743	0.09
Corporate income tax	145007300	0.12
Withholding tax	77698835	0.06
Presumptive tax	2019334	0.00
Other domestic taxes	70731752	0.06
VAT on imports	245181643	0.20
Import duty	220086230	0.18
Excise on imports	34581967	0.03
Other customs taxes	176118035	0.14
Not attributed to a head	27310783	0.02

Every published number

Gambia in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Gambia: ATAF Databank indicators by year
Indicator	2010	2011	2012	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Nominal GDP (PPP)	$2.7bn	$2.6bn	$2.7bn	$4.1bn	$4.2bn	$4.4bn	$4.4bn	$4.5bn	$4.6bn	$5.1bn	$5.6bn	$6.0bn	$6.9bn	$9.1bn	$9.9bn	$11.2bn
Real GDP	21,633.2m	20,696.8m	21,910.1m	49,155.5m	48,693.4m	51,550.8m	51,759.9m	54,119.0m	58,047.7m	61,672.9m	62,134.4m	64,784.7m	68,608.1m	72,302.5m	77,435.5m	81,873.9m
Final Consumption (PPP)									$3.2bn	$3.1bn	$5.4bn	$5.9bn		$8.6m	$10.1bn	$11.4bn
Total Tax Revenues (PPP)	$389.9m	$412.6m	$438.0m	$436.4m	$499.0m	$557.9m	$541.8m	$519.3m	$504.3m	$594.6m	$594.8m	$699.8m	$692.2m	$955.2m	$1.2bn	$1.2bn
Total Number Of Registered Taxpayers								147k	151k	155k	156k			15k	22k	34k
Non-Tax-Revenues (PPP)	$26.5m	$30.5m	$31.5m	$33.4m	$34.5m	$39.1m	$33.4m	$60.0m				$23.0m		$28.7m	$51.2m
Domestic Tax Revenues (PPP)	$179.1m	$199.8m	$227.1m	$211.8m	$232.0m	$242.3m	$234.1m	$226.7m	$216.2m	$268.9m	$273.7m	$325.9m	$364.4m	$452.6m	$548.3m	$649.5m
Customs Tax Revenues (PPP)	$210.7m	$212.8m	$210.9m	$224.6m	$267.1m	$315.6m	$307.7m	$292.6m	$288.1m	$325.7m	$321.1m	$373.9m	$327.8m	$502.7m	$676.0m	$515.9m
Revenue From Agriculture, Forest & Fishing (PPP)
Revenue From Mining & Quarrying (PPP)
Revenue From Secondary Sector (PPP)
Revenue From Tertiary Sector (PPP)
Domestic VAT Revenues (PPP)				$49.6m	$57.9m	$60.4m	$61.7m	$57.5m	$71.9m	$83.3m	$84.8m	$76.5m	$89.2m	$114.1m	$119.7m	$141.6m
VAT Refunded (PPP)					$2.2m	$2.6m	$3.4m	$2.1m	$2.1m	$1.3m	$1.3m	$2.7m	$3.7m	$3.7m	$2.1m	$3.6m
PIT Revenues (PPP)	$56.5m	$61.1m	$70.0m	$48.4m	$49.3m	$53.7m	$52.4m	$50.3m	$49.2m	$57.8m	$56.1m	$63.0m	$76.5m	$101.9m	$105.8m	$118.4m
CIT Revenues (PPP)	$42.9m	$48.2m	$49.6m	$44.4m	$43.3m	$50.0m	$50.6m	$49.0m	$50.9m	$60.1m	$71.1m	$73.9m	$81.7m	$110.3m	$145.0m	$225.8m
Withholding Tax Revenues (PPP)	$2.3m	$1.8m	$10.7m	$13.3m	$24.5m	$13.1m	$14.7m	$14.8m	$16.0m	$30.4m	$30.8m	$36.9m	$50.8m	$44.3m	$77.7m	$68.4m
Presumptive Tax Revenues (PPP)												$2.1m	$2.2m	$1.9m	$2.0m	$414.7k
Other Domestic Tax Revenues (PPP)	$34.2m	$37.7m	$39.9m	$39.9m	$44.4m	$52.4m	$41.4m	$40.9m	$13.8m	$16.4m	$13.7m	$57.2m	$50.1m	$63.7m	$70.7m	$65.1m
VAT On Import Revenues (PPP)	$90.9m	$93.5m	$90.6m	$70.6m	$86.4m	$99.0m	$95.1m	$97.1m	$117.4m	$131.8m	$147.6m	$138.2m	$122.3m	$210.3m	$245.2m	$263.6m
Import Duty Revenues (PPP)	$86.6m	$81.8m	$78.9m	$108.1m	$123.3m	$155.2m	$145.7m	$128.9m	$130.4m	$149.9m	$136.3m	$140.2m	$131.4m	$187.1m	$220.1m	$28.2m
Excises on Imports Revenues (PPP)	$15.8m	$19.7m	$19.8m	$21.8m	$25.5m	$30.9m	$33.9m	$30.8m	$36.8m	$40.3m	$34.4m	$34.3m	$24.1m	$28.8m	$34.6m	$49.5m
Other Customs Tax Revenues (PPP)	$17.5m	$17.7m	$21.5m	$24.1m	$31.9m	$30.5m	$33.1m	$35.8m	$3.5m	$3.7m	$2.8m	$61.2m	$50.0m	$76.5m	$176.1m	$174.5m

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

No check was tripped for Gambia.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Gambia. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/GMB Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Gambia, in Edition 1

Kaijamahe, W. H. (2026). Gambia. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/GMB

Western Africa

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