Export Business Registration & Requirement

Registering a business in The Gambia is governed by the Business Registration Act 2005. The Act indicates the necessary steps to register a business but in practice the process involves several institutions. The registration of a business requires a tax deposit with the Gambia Revenue Authority. The deposit is paid together with a registration fee and stamp duty. The amount to be paid depends on whether the business is being registered as a company, sole proprietorship, or partnership.

The process of registering a business requires the filing of the following documents with the Registrar of Companies:

  • Memorandum of Association - includes the name and registered place of business of the company, its objectives and authorized share capital subscribed by each shareholder.

  • Articles of Association - provides information on the organizational structure and operational rules of the company.

  • Receipts of payment of Stamp Duty and Business Registration fees from the Gambia Revenue Authority.

  • Tax Identification Number (TIN) - A unique reference number used by the Gambia Revenue Authority to identify a business’s tax record.

Government will adopt measures to ease the process of registering businesses in The Gambia as well as enable effective follow ups to track the development of registered businesses.