Your Complete Guide to Company Registration in Gambia

Company Registration in GambiaThe vibrant business landscape of the Gambia has been attracting investors globally. At 3E Accounting India, we offer invaluable assistance for seamless company registration in Gambia. Let’s delve into the intricacies of establishing your business while highlighting critical aspects of Gambia’s business environment.


Types of Business Entities in Gambia

The Gambia offers diverse business structures, each tailored to specific needs. Here, we focus on the requirements and considerations for private company registration, keeping in mind the unrestricted share capital and directorship nuances that apply to this business type.

Share Capital

There are no constraints on a company’s minimum or maximum share capital. This provides flexibility in structuring your business.


For private companies, a minimum of one director is mandatory, while public companies require at least two directors in compliance with article regulations. Ensure that the names and nationalities of directors appear on all relevant documents.


Companies must designate a secretary, who need not necessarily be an employee. Note that a sole director or an employee of a corporation who is a sole director cannot act as a secretary.

Statutory Books

Under Gambian law, companies should maintain essential statutory records, including registers for members, directors, and the secretary, as well as records for mortgages and debentures.

Additionally, it’s crucial to maintain minutes of directors’ and members’ meetings. Furthermore, every company should possess a common seal.

Accounting Records

Companies can adopt various accounting systems, provided they offer an accurate and fair view of the finances. Proper bookkeeping is essential for recording all sums of money received and expended, sales and purchases of goods, as well as assets and liabilities.

If these books are kept within the Gambia, returns disclosing the business’s financial position must be submitted to the Registrar General every six months.

Certificate of Incorporation

Following successful registration, businesses can obtain a Certificate of Incorporation from the Registrar General, granting the right to operate a business entity in Gambia.


Each company must engage an auditor who must either be a member of a United Kingdom Accounting body recognised by the Ministry of Finance and Economic Affairs or approved by the Minister. The auditor must not be directly affiliated with the company, ensuring independence in financial scrutiny.

Registered Offices

Every company must maintain a registered office in Gambia, serving as the official address for all communications and notices.


Foreign/External Company

In addition to local businesses, Gambia welcomes foreign and external companies looking to expand their presence in this thriving market. These entities must adhere to the following requirements and regulations:

  • Memorandum & Articles of Association of the parent company.
  • ID cards or passports of the parent company’s directors, shareholders, and secretary.
  • TIN Card for the company.
  • Copy of the board resolution or a power of attorney from the parent company.
  • Fill form CO38 (application form).
  • Incorporation fee of D 10,000.


Charitable Organizations/Associations/Foundations

Charitable organisations, associations, and foundations play a vital role in community development in Gambia. Registering these entities involves distinct requirements to ensure transparency and accountability:

  • Original copy of the Constitution.
  • Details of executive members.
  • Fill out statutory forms CO32 & CO33.
  • Attach photocopies of the passport/National Identity card/Driving license of the President/Chairperson and the Secretary.
  • Fill out form SWR 7 (Application form).
  • TIN Card for the Association/organisation/foundation.
  • Registration fee of D 500 (for community-based) or D 2000 (non-community-based).

As you embark on your journey towards company registration in Gambia, the above considerations form the foundation of a successful and compliant business operation. 3E Accounting India is here to guide you through each step of the registration process, ensuring your business venture thrives in Gambia’s promising market.

Company Registration in Gambia