Gambia Revenue Authority (GRA)
Form PAYE — Monthly PAYE Deductions Schedule
Report monthly PAYE deductions from employees' remuneration to the GRA
- Form ID
- PAYE
- Who must file
- All employers operating in The Gambia who pay employment income to employees
- Filing frequency
- Monthly
- Filing deadline
- 15th of the month following the month of deduction
- Regulator
- Gambia Revenue Authority (GRA)
The Monthly PAYE Deductions Schedule is filed with the Gambia Revenue Authority by all employers operating in The Gambia. Employers declare cumulative salary, monthly taxable remuneration, and PAYE tax deducted for each employee at progressive rates from 0% to 25%.
The form must be certified by an authorised officer and submitted together with payment to the GRA Domestic Taxes Department or a partner bank by the 15th of the following month. Failure to file or remit results in penalties and interest under the Income and Value Added Tax Act 2012.
Learn more about how HeadOffice can help you manage payroll for your Gambian business and stay compliant with your tax obligations.