GM · AfricaZM · Africa
Gambia vs Zambia: tax rates compared
Zambia has an income tax rate of 37%, 12pp above Gambia's 25%. The 200-country average is 28%: Gambia sits below it, Zambia sits above it. Gambia's figure is dated 2018-01-01 and Zambia's 2026-01-01, 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 | GM | ZM | Difference |
|---|---|---|---|
| Income Tax | 25% | 37% | ZM +12 pp |
| Corporate Tax | 27% | 30% | ZM +3 pp |
| VAT | 15% | 16% | ZM +1 pp |
| 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 |
| Zambia | 37% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −12 pp | Zambia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zambia | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Zambia higher |
Zambia has a corporate tax rate of 30%, 3pp above Gambia's 27%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-01-01 |
| Zambia | 16% | Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20 |
| Difference | −1 pp | Zambia higher |
Zambia has a VAT rate of 16%, 1pp above Gambia's 15%. The 181-country average is 15%: Gambia matches the world average, Zambia sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-07-19 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Income determination) · as of 2026-03-20 |
| Difference | +15 pp | Gambia higher |
Gambia has a capital gains tax rate of 15%, 15pp above Zambia's 0%. The 175-country average is 10.3%: Gambia sits above it, Zambia sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 0% | Source: Gambia Revenue Authority · as of 2026-07-18 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Other taxes) · as of 2026-03-20 |
| Difference | 0 pp | displayed rates match |
Gambia and Zambia 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.