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Gambia at a Glance

Whether you're hiring your first employee or expanding an existing team, understanding the local employment landscape is essential. From visa requirements and statutory benefits to payroll taxes and regulatory oversight, this section provides a practical overview of what employers need to know to stay compliant and operate effectively in 

Gambia
Work Permits & Visas
  • Foreign employees require a work permit and appropriate entry visa where applicable.
  • Work permits are sponsored by the employer and approved by labour authorities.
  • Employers may need to demonstrate that the position cannot be readily filled by a local worker.
  • Permits are generally issued for fixed periods and renewable.
Payroll
  • Employers must register with the tax authorities and the Social Security and Housing Finance Corporation (SSHFC).
  • Payroll is generally processed monthly.
  • Employers must withhold PAYE tax and employee social security contributions.
  • Monthly tax and social security filings are required.
Employment Contracts
  • Contract Types: Permanent, temporary, or fixed-term.
  • Written contracts are recommended and common practice.
  • Probation: Usually 3–6 months.
  • Working Hours: 40–48 hours per week.
  • Overtime: Payable at premium rates.
  • Termination: Notice requirements depend on service length and contract type.
Employee Benefits
  • Annual Leave: Minimum 14 working days per year.
  • Sick Leave: Paid leave subject to employer policy and medical certification.
  • Maternity Leave: 6 months statutory maternity leave.
  • Paternity Leave: No statutory entitlement.
  • Public Holidays: Paid national holidays.
  • Social Security provides pension and employment injury benefits.
Tax Overview
  • Tax Residency: Generally 183 days or more in a tax year.
  • Non-Residents: Taxed on Gambian-source income.
  • Tax Year: January 1 – December 31.
  • System: Progressive rates up to 25%.
Personal Income Tax
Annual Taxable Income (GMD)Tax Rate (%)
Up to 24,0000
24,001 – 34,0005
34,001 – 44,00010
44,001 – 54,00015
54,001 – 64,00020
Above 64,00025

Full Country Guide

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Gambia

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Gambia

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Gambia
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Compliance

Stay ahead of legal changes. We ensure your payroll and employment practices remain fully compliant with

Gambia

's laws

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Gambia