GM · AfricaRS · Europe
Gambia vs Serbia: tax rates compared
Gambia has an income tax rate of 25%, 15pp above Serbia's 10%. The 200-country average is 28%: both sit below it. Gambia's figure is dated 2018-01-01 and Serbia's 2026-02-25, 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 | RS | Difference |
|---|---|---|---|
| Income Tax | 25% | 10% | GM +15 pplargest gap |
| Corporate Tax | 27% | 15% | GM +12 pp |
| VAT | 15% | 20% | RS +5 pp |
| Capital Gains Tax | 15% | 15% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 25% | Source: Gambia Revenue Authority — Personal Income Tax · as of 2018-01-01 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | +15 pp | Gambia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +12 pp | Gambia higher |
Gambia has a corporate tax rate of 27%, 12pp above Serbia's 15%. The 201-country average is 22.6%: Gambia sits above it, Serbia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-01-01 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | −5 pp | Serbia higher |
Serbia has a VAT rate of 20%, 5pp above Gambia's 15%. The 181-country average is 15%: Gambia matches the world average, Serbia sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-07-19 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Gambia and Serbia share the same capital gains tax rate: 15%. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 0% | Source: Gambia Revenue Authority · as of 2026-07-18 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Gambia and Serbia share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.