VisaThe Gambia’s 2026 expatriate payroll notice sets higher employer charges
A current follow-up explains the March 2026 payroll-tax notice, older figures still online and the separate quota, registration and immigration steps for foreign recruitment.
Official source date: 2026-03-10
Edited and checked by the VisaWand editorial team
Use the 2026 notice rather than the older online tariff
Employers recruiting non-Gambian workers should use the Gambia Revenue Authority’s 2026 expatriate payroll-tax notice when checking the applicable annual charge. Issued on 10 March 2026 under section 21 of the Payroll Act, the notice specifies D30,000 for an expatriate who is an ECOWAS citizen or has special status, and D100,000 for a non-ECOWAS expatriate. This is a current follow-up to that existing notice, not a claim that the increase was announced in November.
The notice matters because GRA’s older payroll brochure and domestic-tax FAQ still display D10,000 and D50,000. Those older amounts should not be assumed to be the current bill. The signed notice is the direct resource for the 2026 amounts, but does not define special status or explain treatment of payments made before issuance. Employers with those circumstances should ask GRA to determine the category and any adjustment rather than choosing the lower figure themselves.
Distinguish the employer’s tax from the worker’s deductions
GRA’s payroll guidance makes the employer responsible for expatriate payroll tax and says the amount must not be deducted or recovered from the employee. The older brochure also describes exemptions for specified religious or charitable personnel, diplomatic and consular missions, international organisations and certain investors or informal-sector sole proprietors. These descriptions require case-specific confirmation against the applicable law; they are not a general exemption for every foreign-owned business or every person undertaking charitable work.
The 2026 notice supplies the newer rates but does not reproduce a full exemption procedure. Keep evidence establishing any claimed exemption and ask GRA which provision applies before excluding a worker from the payroll-tax return. An employer’s expatriate-tax obligation is also distinct from PAYE withholding on employment income. A tax payment or a deduction on a payslip should not be treated as proof that the employer has secured immigration approval.
Register the tax type and preserve the acknowledgement
The tax-type e-registration brochure gives employers an operational route: access GRA’s portal with the taxpayer credentials, complete the appropriate registration form, upload supporting evidence and submit it. The system sends an acknowledgement, followed by approval or a reason for rejection. Use this brochure for tax registration, keeping the acknowledgement and final notification with the employer’s records. An acknowledgement confirms receipt, not acceptance of the registration or payment of the liability.
GRA’s separate payment brochure explains the next stage. A taxpayer uses the document identifier from a processed return or a payment identifier generated from a pay-in slip, then proceeds through the bank or other payment platform. The portal sends a notification from which the receipt can be printed, and a copy can be generated through the account. Preserve that receipt rather than treating tax-type registration as proof that the charge was paid. The registration guide also explains amendments, suspension, cancellation and reinstatement of tax-type registration. A business whose employment circumstances change should use the appropriate amendment process instead of assuming a former registration ends automatically. GRA warns about failures to register, maintain records or report changes and about false information. These administrative steps belong to the employer’s tax account and do not replace the employee’s residence-and-work-permit application.
Check quota approval and the conflicting deadline guidance
The payroll brochure directs employers to the Expatriate Quota Allocation Board Technical Committee under the trade and employment ministry, with a separate application for each employee. It describes a general 20-percent foreign-workforce limit and finance-minister approval to exceed it. Employers should establish the permitted complement and the approval needed before relying on a proposed appointment; paying the annual tax does not itself establish that a vacancy is authorised.
Published timing instructions are not aligned. The payroll brochure gives 14 days after a new appointment and 31 January for continuing employees, while GRA’s electronic-payment brochure displays 15 days after employment and two months after year-end. Ask GRA which deadline governs the relevant transaction before it falls due. Finally, the Immigration Department’s residence checklist requires a GRA payroll-tax receipt for Permit B. Use that checklist for the immigration file, while obtaining separate confirmation of quota and tax compliance; a tax receipt alone is not permission to begin work.
