The Gambia Payroll & Taxation • GRA & SSHFC

The Gambia Salary PAYE & SSHFC Calculator 🇬🇲

Compute your net monthly take-home salary, Gambia Revenue Authority (GRA) PAYE progressive income tax, and SSHFC National Provident Fund deductions in Gambian Dalasi (GMD).

GMD (D)

Base salary subject to GRA progressive brackets

GMD

Exempt documented work-related reimbursements

Social Security and Housing Finance Corporation

GMD / $

CBG official foreign exchange benchmark

Monthly Net Take-Home Salary
D 0.00
≈ $0.00 USD
Effective Tax Rate Effective: 0.0% of taxable basic salary
Total Gross Remuneration D 0.00 Basic + allowances
GRA PAYE Tax D 0.00 Progressive withholding
SSHFC Employee (5%) D 0.00 Provident fund deduction
Employer Contribution D 0.00 10% NPF + 1% IICF
Taxable Basic Pay Base: D 0.00
GRA PAYE Tax Withheld: - D 0.00
SSHFC Employee NPF (5%): - D 0.00
Employer SSHFC Contribution (11%): + D 0.00
Net Cash Credited to Employee Account: D 0.00

The Gambia Progressive PAYE Tax Brackets (GRA IVAT Schedule)

Annual Taxable Income (GMD) Monthly Equivalent (GMD) Statutory Tax Rate Incremental Tax Due
First D 24,000 First D 2,000 / month 0% (Tax-Free) D 0.00
Next D 10,000 (D 24,001 - D 34,000) D 2,001 - D 2,833.33 5% D 500 / year (D 41.67/mo)
Next D 10,000 (D 34,001 - D 44,000) D 2,833.34 - D 3,666.67 10% D 1,000 / year (D 83.33/mo)
Next D 10,000 (D 44,001 - D 54,000) D 3,666.68 - D 4,500.00 15% D 1,500 / year (D 125.00/mo)
Next D 10,000 (D 54,001 - D 64,000) D 4,500.01 - D 5,333.33 20% D 2,000 / year (D 166.67/mo)
Over D 64,000 Exceeding D 5,333.33 / month 25% (Top Standard) 25% on excess balance

Frequently Asked Questions (FAQ) - Salary & PAYE in The Gambia

What are the statutory GRA PAYE income tax brackets in The Gambia?

Under the Gambia Revenue Authority (GRA) Income and Value Added Tax Act, the PAYE progressive annual bands are: First D 24,000 at 0% (tax-free allowance); Next D 10,000 at 5%; Next D 10,000 at 10%; Next D 10,000 at 15%; Next D 10,000 at 20%; and all taxable income exceeding D 64,000 per year at 25%.

What are the mandatory SSHFC social security contributions?

Under the Social Security and Housing Finance Corporation (SSHFC) National Provident Fund (NPF), formal private sector employees contribute 5% of basic salary, while the employer contributes 10% plus 1% to the Industrial Injuries Compensation Fund (IICF), making an 11% employer total.

Are transport and medical allowances taxable under Gambian law?

Documented, bona fide work-related expense reimbursements and statutory non-taxable medical/transport allowances are exempt from PAYE withholding, provided they meet GRA statutory guidelines.

When must Gambian employers remit PAYE and SSHFC withholdings?

Employers must remit PAYE withholdings to GRA by the 15th of the month following payroll deduction. SSHFC contributions must also be deposited by the 15th of each month to avoid statutory late-remittance penalties.

What is the difference between NPF and FPS under SSHFC?

The National Provident Fund (NPF) is a defined contribution scheme primarily for private enterprise workers (5% employee + 10% employer), whereas the Federated Pension Scheme (FPS) serves designated statutory bodies and parastatals with defined benefit pensions.

MS

Engr. Muhammad Shahzad

Verified Technical Author

Principal Civil & Systems Software Engineer specializing in West African statutory taxation, SSHFC provident fund algorithms, and GRA corporate payroll compliance models.

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📊 Gambia Revenue Authority (GRA) & SSHFC Pension Matrix

Statutory Component / Legal Deduction Item Calculated Amount (GMD)
Primary Net / Statutory Payable Amount D 0.00