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5.5. Source Rules with Respect to Income Derived by Non-Residents

Dividend Income

Dividends received from partnerships or companies' resident in the Gambia are deemed to be Gambian sourced.

Interest Income

Interest is deemed to be Gambian sourced if it is:

  • paid by a resident person, except when the interest is payable in respect of any debt used for the purposes of a business carried on by the person outside the Gambia through a permanent establishment; or
  • borne by a permanent establishment in the Gambia of a non-resident person.

Royalty Income

Royalty is deemed to be Gambian sourced if it is:

  • paid by a resident person, except when the royalty is payable in respect of any right, property, or information used, or services utilized for the purposes of a business operated by the person outside the Gambia through a permanent establishment; or
  • borne by a permanent establishment in the Gambia of a non-resident person.

Service Technical

Technical services fee is deemed to be Gambian sourced if it is -

  • paid by a resident person, except when the fee is payable in respect of services utilised in a business carried on by a person outside the Gambia through a permanent establishment; or
  • borne by a permanent establishment in the Gambia of a non-resident person.

Capital Gains

Gains arising from the alienation of any property or right from immovable property located in the Gambia or from the alienation of any share in a company, the assets of which consist wholly or principally, directly or indirectly, of property or rights are located in the Gambia or from disposal of shares of a company resident in the Gambia, is deemed to be Gambian sourced.

Rental Income

Rental income derived from the lease of immovable property in the Gambia, or any other interest in or over immovable property in the Gambia is deemed to be Gambian sourced.

Business Income

Business income is deemed to be Gambian sourced to the extent to which it is directly or indirectly attributable to:

  • a permanent establishment of a non-resident person in the Gambia;
  • sales in the Gambia of goods or merchandise of the same or similar kind as those sold by a person through a permanent establishment in the Gambia; or
  • any other business activity carried on in the Gambia of the same or similar kind as that carried on by a person through a permanent establishment in the Gambia.

Income from Natural Resource

Income derived from natural resources, such as minerals or a living or non-living resource from land in the Gambia is deemed to be Gambian sourced.