The Gambia
The Gambia currently ranks 70 on the Corporate Tax Haven Index, which ranks the world’s biggest enablers of global corporate tax abuse.
70
th
Corporate tax haven rankof 70 countries
Factors behind the Ranking
Jurisdictions are ranked by their Corporate Tax Haven Index value.
45
Haven score
0-100
&
<0.1%
Global scale weight
12
CTHI value
0-3061
contribution to global corporate tax abuse
<0.1%
Share
How are ranks and values assigned?
Haven score
Wiggle room for corporate tax abuse
‘Haven Score’ indicates how much room for corporate tax abuse a jurisdiction's laws and regulations provide. A high score indicates a lot of room for corporate tax abuse.
45
What’s scored by the haven score
Jurisdiction’s laws and regulations are evaluated against more than 70 questions to arrive at a Haven Score. These questions are organised into 18 indicators, which are grouped into five indicator groups.
23
Lowest available corporate income tax rate
1 indicator
26
Loopholes and exemptions
7 indicators
75
Transparency gaps
4 indicators
100
Anti-abuse gaps
5 indicators
4
Tax treaty aggressiveness
1 indicator
haven score personality
Based on The Gambia’s performance on each indicator group, see how The Gambia’s Haven Score personality compares to the global Haven Score personality.
The Gambia’s recent changes
Change
indicator
Current value
Current value
previous value
previous value
Global scale weight
Global financial activity hosted by the jurisdiction
‘Global Scale Weight’ is measured by looking at how much of all the investments multinational corporations made across borders - aka ‘foreign direct investments’ - entered or exited the jurisdiction.
<0.1% of the financial activity conducted by multinational corporations around the world in 2024 entered or exited The Gambia.
<0.1
%
The Gambia’s values (USD)
$141.8M
Inward foreign direct investment
$49.2M
Outward foreign direct investment
$190.9M
Sum of inward and outward foreign direct investment
global values (USD)
$88.5T
Global total of sum of inward and outward foreign direct investment
Phantom investments
Nearly half of foreign direct investments made every year are estimated to be ‘phantom investments’. These are ‘investments’ a multinational corporation makes into a country that do not enter the country’s economy and are purely a tactic to move finances around to underpay tax.
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