FR · EuropeGM · Africa
France vs Gambia: tax rates compared
France has an income tax rate of 55.4%, 30.4pp above Gambia's 25%. The 200-country average is 28%: France sits above it, Gambia sits below it. France's figure is dated 2025-01-01 and Gambia's 2018-01-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | FR | GM | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 25% | FR +30.4 pplargest gap |
| Corporate Tax | 36.1% | 27% | FR +9.1 pp |
| VAT | 20% | 15% | FR +5 pp |
| Capital Gains Tax | 31.4% | 15% | FR +16.4 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Gambia | 25% | Source: Gambia Revenue Authority — Personal Income Tax · as of 2018-01-01 |
| Difference | +30.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Gambia | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +9.1 pp | France higher |
France has a corporate tax rate of 36.1%, 9.1pp above Gambia's 27%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-01-01 |
| Difference | +5 pp | France higher |
France has a VAT rate of 20%, 5pp above Gambia's 15%. The 181-country average is 15%: France sits above it, Gambia matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-07-19 |
| Difference | +16.4 pp | France higher |
France has a capital gains tax rate of 31.4%, 16.4pp above Gambia's 15%. The 175-country average is 10.3%: both sit above it. France's figure is dated 2025-01-01 and Gambia's 2026-07-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Gambia | 0% | Source: Gambia Revenue Authority · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
France and Gambia share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Gambia's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.