Gambia vs Niger
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฌ๐ฒ Gambia โ Gambia Tax System
The Gambia has progressive income tax up to 35%. Standard GST is 15%. Following the end of Yahya Jammeh's 22-year dictatorship in 2017, President Adama Barrow has been rebuilding democratic institutions. The economy is heavily tourism-dependent and relies on groundnut exports and remittances. GRA (Gambia Revenue Authority) administers tax collection.
๐ณ๐ช Niger โ Niger Tax System
Niger levies income tax at progressive rates up to 35%. VAT at 19% is the main consumption tax. The economy is among the world's poorest by GDP per capita. Uranium mining and oil are key exports. Following the July 2023 coup, ECOWAS sanctions were imposed but later lifted. Tax administration capacity is very limited, with most economic activity informal.
Gambia vs Niger: Key Tax Differences (2026)
๐ฐ Income Tax: Gambia and Niger have similar top income tax rates (0โ35% vs 0โ35%).
๐ VAT/Sales Tax: Niger has a higher consumption tax (15% vs 19%).
๐ข Corporate Tax: ๐ฌ๐ฒ Gambia offers a lower corporate rate (27% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ฌ๐ฒ Gambia taxes investment gains at a lower rate (27% vs 30%), benefiting investors.