The government of The Gambia expects revenue to increase by 16.1 percent from D32.20 billion approved for 2026 to D37.39 billion in 2027. Most of this increase is expected to come from import duties, VAT and excise taxes.
Tax revenue is projected at D31.47 billion, while non-tax revenue is expected to contribute D5.92 billion.
The target is significantly higher than the D29.87 billion collected in 2025, including D23.20 billion in tax revenue. The 2027 tax target is about 36 per cent above the amount collected two years earlier.
Customs and import duties are expected to generate D8.01 billion, a 12.3 per cent increase. VAT on domestic transactions is projected to bring in D3.51 billion, up 21.9 per cent, while VAT on imported goods is expected to contribute D5.91 billion.
Of the projected import VAT, D2.45 billion is expected from oil imports and D3.46 billion from non-oil goods.
Excise tax revenue is forecast to rise by 25.6 per cent to D3.57 billion. Corporate income tax is expected to generate D6.06 billion, up seven per cent, while personal income tax is projected at D2.87 billion, an increase of 17.5 per cent.
Payroll tax collections are also expected to rise sharply, from D69 million to D302 million, although they remain a relatively small source of revenue.
Non-tax revenue is projected to reach D5.92 billion, about 14 per cent above the previous year’s target. Administrative fees are expected to account for a substantial share, while revenue from fishing licences and registration fees is forecast to increase from D108 million to D145 million.
The government projects that total revenue will amount to 16.04 per cent of gross domestic product (GDP) in 2027, compared with the previously projected 15.67 per cent. Tax revenue alone is expected to account for about 13.5 per cent of GDP.
Meeting the target will depend heavily on the government’s ability to increase collections from imports, domestic consumption and income taxes, according to the budget projections.
