The 2026 Budget Speech of the Republic of The Gambia was
delivered on Friday, 5 December 2025 at the National Assembly by the Honourable
Minister of Finance and Economic Affairs, Seedy K M Keita.
At the time of this update, there are no proposed changes
affecting payroll.
Mandatory payroll schedule for Pay As You Earn (PAYE)
submissions
The Minister has instructed the Commissioner General of the
Gambia Revenue Authority to implement the provisions of the IVAT Act 2012 fully.
Employers in Gambia are reminded of the ongoing requirement to submit a
detailed Pay As You Earn (PAYE) Schedule along with their monthly tax payment.
As part of this implementation, all Pay As You Earn (PAYE) payments must be
submitted with a payroll schedule.
We will continue to monitor developments and will provide
updates should any payroll-related changes arise.