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8.2.1. Corporate/Profit Taxes

A non-resident entity having a permanent establishment ('PE') in the Gambia is subject to tax on income earned by such PE at the same corporate tax rate applicable to resident companies i.e. at 27%.

The non-resident entity is also liable to pay alternate minimum tax, in the year of loss, at 1% or 2% of gross revenue (See Sec 8.1.1).

Gambian sourced income earned by non-residents not having a PE in the Gambia, is subject to withholding tax in the country, which is the final tax on such income (See Sec. 8.2.2. below).