Gambia PAYE and take-home pay calculator
Enter a monthly salary to see the PAYE, SSHFC and take-home pay on the current GRA bands, and what the employee really costs your business. It is all worked out on this page: nothing you type is sent anywhere.
Employee payslip
Earnings
- Basic salary
- D 0.00
- Gross pay
- D 0.00
Deductions
- PAYE
- D 0.00
- SSHFC, 5% of basic salary
- D 0.00
- Total deductions
- D 0.00
- Net take-home pay
- D 0.00
Employer
- Gross pay
- D 0.00
- SSHFC, 10% of basic salary
- D 0.00
- Injuries fund, 1% of gross (max D 15)
- D 0.00
- Total monthly cost to you
- D 0.00
For the year (x12)
- Gross pay
- D 0.00
- PAYE
- D 0.00
- Net take-home pay
- D 0.00
Enter a salary above to download a PDF.
How your PAYE is built, band by band
Each rate applies only to the part of your monthly taxable pay that falls inside its band.
| Monthly band (GMD) | Amount in band | Rate | Tax |
|---|---|---|---|
| First 3,000 | D 0.00 in band | 0% | Tax D 0.00 |
| 3,000 to 3,833.33 | D 0.00 in band | 5% | Tax D 0.00 |
| 3,833.33 to 4,666.67 | D 0.00 in band | 10% | Tax D 0.00 |
| 4,666.67 to 5,500 | D 0.00 in band | 15% | Tax D 0.00 |
| 5,500 to 6,333.33 | D 0.00 in band | 20% | Tax D 0.00 |
| Above 6,333.33 | D 0.00 in band | 25% | Tax D 0.00 |
| Total PAYE | D 0.00 | ||
An estimate based on the rules published by GRA and SSHFC as of September 2026, not tax advice.
How PAYE is worked out in The Gambia
PAYE (Pay As You Earn) is income tax that employers take from staff pay each month and pay to the Gambia Revenue Authority (GRA). It is progressive: each rate applies only to the slice of income inside its band, never to the whole salary. There are six annual bands:
Since the 2025 national budget, the tax-free amount is D 36,000 a year, up from D 24,000. Payroll runs monthly, so the calculator uses the same bands divided by twelve. A shortcut worth knowing: above D 6,333.33 a month, PAYE is D 416.67 plus 25% of everything over D 6,333.33.
PAYE is worked out on gross pay, and cash allowances are taxable. Housing and transport allowances, overtime and cash bonuses are added to basic salary before the bands are applied. Deductions such as a salary advance repayment or a staff loan come off after tax: they lower take-home pay, not PAYE.
SSHFC contributions
Most private employers pay into the National Provident Fund run by the Social Security and Housing Finance Corporation (SSHFC). The contribution is 15% of basic salary, not of allowances:
- 5% from the employee, taken off their pay.
- 10% from the employer, paid on top of salary and never taken from the employee.
The employer also pays into the Industrial Injuries Compensation Fund: 1% of gross pay, capped at D 15 per employee per month. The National Provident Fund does not cover staff under 18 or over 59, or casual workers on contracts shorter than a month.
When PAYE and SSHFC are due
PAYE goes to GRA, and contributions go to SSHFC, by the 15th of the following month. So September's payroll is paid over to both by 15 October.
Questions about PAYE and take-home pay
How much PAYE will I pay on a D 10,000 salary?
D 1,333.34 a month. The first D 6,333.33 carries D 416.67 of tax across the lower bands, and the remaining D 3,666.67 is taxed at 25%, which adds D 916.67. If the whole D 10,000 is basic salary and you are covered by SSHFC, your 5% (D 500) also comes off, so your take-home pay is D 8,166.66.
Is SSHFC taken from allowances?
No. The National Provident Fund contribution is worked out on basic salary only: 5% from the employee and 10% from the employer. Housing, transport and other allowances are left out. Only the injuries fund, 1% of gross pay capped at D 15, is based on total pay, and the employer pays it.
When is PAYE due?
By the 15th of the month after the payroll month, paid to GRA with the monthly PAYE schedule. SSHFC contributions are due by the same date, so September's payroll is paid over to both by 15 October.
Do allowances count for PAYE?
Yes. Cash allowances such as housing and transport are part of employment income, so they are added to basic salary before PAYE is worked out. Overtime and cash bonuses count too.
Does this include the 2025 changes?
Yes. The calculator uses the bands in force since the 2025 national budget, which made the first D 36,000 a year (D 3,000 a month) tax free, up from D 24,000. It uses the same PAYE calculation as Jokoor Payroll.
Let Jokoor Payroll do this every month.
Jokoor Payroll does this automatically for every employee, every month, with payslips sent by SMS and PAYE and SSHFC reports ready for the 15th.