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Guide · Gambia · Published 2026-10-11

How to file your income tax return in the Gambia

Filing your income tax return in the Gambia: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

  • D GMD
  • VAT 15%
  • TIN
  • A4
  • English

This is the general edition of this guide for the Gambia. It explains how the TIN, VAT and annual filing work and names Gambia Revenue Authority (GRA) as the place to confirm thresholds and dates. Country-specific figures are added as each edition is reviewed.

Who must file

In most countries, anyone with income above the tax-free amount who was not fully taxed through payroll withholding must file: the self-employed, landlords, company directors and anyone with more than one income source. Companies file their own return. Check Gambia Revenue Authority (GRA)'s rules for employees, who are sometimes exempt or auto-assessed.

Tax year and deadline

Every country fixes a tax year and a filing deadline a few months after it ends. Gambia Revenue Authority (GRA) publishes both. Put the deadline in your calendar with a reminder a month before, because late filing is penalised even when no tax is due.

What you need

  • Your TIN and login for Gambia Revenue Authority (GRA)'s online service.
  • Employment income statements from each employer showing pay and tax withheld.
  • Your invoices, bank statements and expense records if you are self-employed.
  • Certificates for pension contributions, insurance, donations and other reliefs you will claim.
  • Last year's return, to check nothing is missed.

Filing step by step

  1. Log in to Gambia Revenue Authority (GRA)'s online service on the GRA e-registration platform on gra.gm (the ITAS portal) and open the return for the year.
  2. Check any pre-filled income against your own records and add anything missing.
  3. Enter business income and allowable expenses, then reliefs and deductions with the supporting figures.
  4. Review the calculation, submit, and save the acknowledgement. Pay any balance by the payment deadline.

Penalties for filing or paying late

The Income and Value Added Tax Act 2012 charges a late-filing penalty (section 230), a penalty for non-payment of tax (section 231) and interest on tax not paid on time (section 229); GRA also warns of penalties for failing to register for VAT (section 232) and failing to keep records (section 233). GRA's brochures do not state the percentages. The deadlines are: final return and payment 3 months after the end of the tax year, and quarterly instalments by the 15th of the month after each quarter. A company that has already paid at least 90% of its tax can ask the Commissioner General before the due date for an extension of up to 30 days, granted once a year. Failing to lodge a return, or giving false or misleading information, is also an offence.

Employees and salary tax

Employers in the Gambia withhold income tax from salaries and pay it to Gambia Revenue Authority (GRA). Keep your payslips and the annual statement; the return reconciles what was withheld against what is due, and refunds arise when too much was taken.

If you are late

Late returns attract a fixed penalty and late payment attracts interest, both set by Gambia Revenue Authority (GRA). File even if you cannot pay in full; penalties for not filing are usually heavier than for paying late, and most authorities allow instalment plans.

Questions people ask

Do I need to file if my employer already deducted tax?
It depends on Gambia's rules. Some countries require every taxpayer to file, some auto-assess employees, others exempt employees with a single employer and no other income. The rule for the Gambia is set out above.
What if I had no income?
If you are registered with Gambia Revenue Authority (GRA), you may still have to file a nil return. Failing to do so is treated as a late return in many countries.
Can I file late without a penalty?
Rarely. Some authorities allow an extension if requested before the deadline. Otherwise file as soon as possible; penalties often grow with time.
Should I use an accountant?
If you are employed with no other income, the online service is designed for you. If you run a business or have foreign income or property, an accountant usually saves more than the fee.

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).