The Gambia is a country in West Africa that is entirely surrounded by Senegal except for its coastline on the Atlantic Ocean at its western end. It is the smallest country on mainland Africa.

Capital: Banjul

Currency: Dalasi

Timezone: UTC

Corporate tax rate: The higher of 31% of profits or 1,5% of income

Personal tax rate: 0-30%

Capital gains tax: 25%

VAT: 15%

Tax residence: 183 days rule: world income is taxed with some exceptions.

CFC Rules: No

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