VAT Calculator Gambia (15%)
Add or remove VAT from any GMD amount. The rate is editable, and the formulas below show the arithmetic so you can check any invoice by hand.
- Free
- No sign-up
- Nothing uploaded
- Updated for 2026
- Last reviewed October 2026
- Reviewed by the Owoode team
- D GMD
- VAT 15%
- TIN
- A4
- English
Standard rate in the Gambia is 15%.
Total with VAT
D 1,150.00
- Net amountD 1,000.0087%
- VATD 150.0013%
- Net amount
- D 1,000.00
- VAT at 15%
- D 150.00
- Gross amount
- D 1,150.00
Reduced rates, zero rates and exemptions
The standard VAT rate is 15% and applies to all goods and services unless specifically exempted. Exports of goods and services are zero-rated at 0%.
GRA lists these as exempt supplies: basic foods such as rice, sugar, flour, cooking oil, onions and potatoes; educational services; prescription drugs; medical, dental, veterinary and optical services; agricultural and aquacultural products, inputs and equipment; life and health insurance; financial services not charged for by fee or commission; domestic transport and ferry services (not tourism transport); rental or supply of residential property; and monthly domestic electricity below 1,000 kWh and water below 250 cubic metres.
VAT-registered businesses must quote and advertise prices inclusive of VAT, so a customer price of D1,150 already contains the VAT, worked out as price divided by 115 and multiplied by 15 (the GRA example). Zero-rated sellers with 50% or more of their supplies in the previous 12 months zero-rated, such as exporters, can claim refunds.
How to calculate VAT in the Gambia
Add: tax = net × 0.15; gross = net × 1.15.
Remove: net = gross ÷ 1.15; tax = gross − net.
Standard rate in the Gambia is 15%.