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Gambia vs Mauritius: tax rates compared
Gambia's income tax rate is 5pp higher than Mauritius's (25% vs 20%). The 200-country average is 28%: both sit below it. Gambia's figure is dated 2018-01-01 and Mauritius's 2025-07-01, 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 | GM | MU | Difference |
|---|---|---|---|
| Income Tax | 25% | 20% | GM +5 pp |
| Corporate Tax | 27% | 15% | GM +12 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 15% | 0% | GM +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 25% | Source: Gambia Revenue Authority — Personal Income Tax · as of 2018-01-01 |
| Mauritius | 20% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01 |
| Difference | +5 pp | Gambia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Mauritius | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +12 pp | Gambia higher |
Gambia's corporate tax rate is 12pp higher than Mauritius's (27% vs 15%). The 201-country average is 22.6%: Gambia sits above it, Mauritius sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-01-01 |
| Mauritius | 15% | Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15 |
| Difference | 0 pp | displayed rates match |
Gambia's VAT rate is identical to Mauritius's — both sit at 15%. The 181-country average is 15%: Gambia matches the world average, Mauritius matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-07-19 |
| Mauritius | 0% | Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15 |
| Difference | +15 pp | Gambia higher |
Gambia's capital gains tax rate is 15pp higher than Mauritius's (15% vs 0%). The 175-country average is 10.3%: Gambia sits above it, Mauritius sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 0% | Source: Gambia Revenue Authority · as of 2026-07-18 |
| Mauritius | 0% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15 |
| Difference | 0 pp | displayed rates match |
Gambia's wealth tax rate is identical to Mauritius's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.