Gambia
4.8/10
124th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Gambia and Poland weigh about the same on the taxpayer.
| Tax | Gambia | Poland | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 27% | 19% | +8.0 points |
| Personal income tax top bracket | 0% to 30% | 12% to 32% | −2.0 points |
| VAT standard rate | 15% | 23% | −8.0 points |
Gambia
| Net profit Tax due is the higher of the two calculations | 27% |
| Revenue, audited accounts Due even if no profit | 1% |
| Revenue, unaudited accounts | 2% |
Poland
| General regime | 19% |
| Small taxpayers and new companies revenue under 2 M€ | 9% |