Incentives for Exporters

In its drive to improve delivery of export promotion and facilitation services in The Gambia as enshrined in the National Export Strategy, The government of The Gambia though the GIEPA Act has put in place the following export incentive schemes which are administered by GIEPA to eligible export-oriented enterprises.

Such export incentives schemes are available for enterprises either operating outside or in an export processing zone. Investors operating in export processing zones shall be allowed to do so for a maximum period of ten years

Available Incentives

An Export Processing Zone License (EPZL) holder exporting at least 80% of its outputs shall benefit from the following incentives under the GIEPA Act:

  • Corporate or Turnover Tax
  • Withholding Tax on Dividends
  • Value Added Tax on Imported Direct Inputs 
  • Depreciation Allowance
  • Import Duty on Imported Direct Inputs
  • Excise Duty on Imported Direct Inputs 
  • Waiver on Municipal Tax

Export Processing Zone License (EPZL) holders exporting at least 30% of its outputs can benefit from the following incentives under the GIEPA Act:

  • 10% Concession on corporate/turnover tax for 5 years
  • Financial planning services and advice

For more information on the incentives available to exporters, requirements and how to apply, please visit the Incentives page of this website or visit the GIEPA office in-person or contact GIEPA via email at