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Guide · Gambia · Published 2026-10-11

How to get a TIN in the Gambia

Register for a TIN online at gra.gm: create temporary credentials, fill in the form, upload your ID or company papers, then print your TIN certificate.

  • D GMD
  • VAT 15%
  • TIN
  • A4
  • English
Official siteGRA online registration · www.gra.gmRegister for a TIN, then for VAT or PAYE, and print the TIN certificate.

What the TIN is

The TIN is the number Gambia Revenue Authority (GRA) assigns to a taxpayer in the Gambia. It follows you across every tax you deal with: VAT, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Gambia Revenue Authority (GRA) by this number.

Who needs one

Every individual and entity carrying on an economic or income-earning activity in the Gambia needs a TIN, and so does a resident who earns taxable income abroad. It is the number for filing returns, paying tax, claiming refunds, customs transactions and the online account. Holding more than one TIN, or using another taxpayer's, is an offence. VAT is a separate registration on top of the TIN: compulsory once taxable supplies reach D2,000,000 in a tax year, voluntary from D1,000,000.

How to register, step by step

  1. Go to gra.gm and open online registration; create the temporary credentials it asks for.
  2. Log in with those credentials and complete the TIN registration form.
  3. Upload your documents: a National ID, Alien ID, Gambian passport or foreign passport for an individual; the Memorandum and Articles of Association, partnership deed, constitution or an application letter for a company or other body. Then submit.
  4. The system sends an instant acknowledgement. If the application is approved you receive a link to print your TIN certificate; if it is rejected, the reason is given.
  5. Register for VAT, PAYE or other tax types afterwards, logged in to the portal with your credentials. Details are changed the same way, with an amendment form, and an amended certificate is issued.

How to find or check a TIN

The GRA publishes no public TIN lookup: its online services list tax calculators and a staff identification checker, not a taxpayer search. To confirm a supplier's number, ask for a copy of their TIN certificate. For help, the 12 GRA tax offices (Banjul, Barra, Basse, Brikama, Brikamaba, Brusubi, Farafenni, Kanifing, Serrekunda, Soma, Tallinding, Wellingara) and info@gra.gm answer registration questions.

Documents, cost and how long it takes

To get a TIN you register online through the GRA e-registration platform (https://www.gra.gm): create temporary credentials, log in, complete the TIN registration form, upload your supporting documents and submit. Individuals upload a National ID, Alien ID, Gambian passport or foreign passport. Companies and other bodies upload their Memorandum and Articles of Association, partnership deed or constitution of association, and an application letter. You need internet access, a valid email address or phone number, and the documents. The system sends an instant e-acknowledgement, and if approved gives a link to print the TIN certificate; if rejected it states the reason. GRA's brochures do not state a fee or a processing time. Holding more than one TIN, or using another taxpayer's TIN, is an offence.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Gambia Revenue Authority (GRA) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Gambia Revenue Authority (GRA).