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The Gambia

Betting tax in The Gambia: the 50% taken from your winnings

By · checked on25 September 2026

From a D1,000 payout on a D200 stake, D400 goes to tax and D600 reaches you. You get there by taking the stake off the payout first, which leaves D800 as winnings. That base comes from the definition in the Ministry of Finance 2025 Budget Speech, repeated in the Citizens Budget.

The rate for 2026 is 50% of winnings, after 40% in 2025 and 30% before. The Minister of Finance put that rise in the 2026 Budget Speech presented on 5 December 2025. The National Assembly approved the budget on 9 December 2025 for 1 January to 31 December 2026.

A budget speech sets out how the government plans to raise money, and it is not the tax law itself. I have not found the Finance Act that enacts this rise, and the 1 January start is reported by trade press, not the Revenue Authority.

The 2026 speech changes the rate and does not give a new definition of winnings. I found nothing that says the base is different from the payout less the stake.

This order matters because the stake is not a gain. Taxing the full payout would take from money you put in, not only from money you won. That difference is why you need to check the base before you accept the cut.

The Gambia Revenue Authority domestic tax FAQ lists a Pool and Betting Tax schedule due 15 days after month end. Trade press reports that operators hold the tax back from winnings and pay it on to the Authority. I have not checked on a real ticket whether the deduction follows the net gain rule.

A common mistake is to apply the share to the full payout, which overstates the tax and understates what you should receive. The definition protects the stake, because only the gain counts as winnings. If you understand that order, the slip is easier to read.

You can check a win by taking the stake off the payout first, then working out the tax share from what is left. If the slip takes more, ask the operator to show how the base was worked out. Keep the slip until you are paid in full.

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