Tax Reform
Building a Gambia that funds its own future with its own resources.
A government that cannot fund itself cannot govern itself. Every school, every hospital, every road, every public service in this manifesto depends on a revenue system that is efficient enough to collect what is owed, fair enough to command compliance, and transparent enough to be trusted. The Gambia currently collects a fraction of its revenue potential. That gap is not inevitable. It is the product of systems that are outdated, institutions that are under-resourced, and a tax compliance culture that has never been properly cultivated. Large parts of the economy, particularly the informal sector, contribute minimally to formal revenue. The tax administration relies on manual processes that are vulnerable to error and manipulation. Non-payment carries limited risk and informal resolution of tax obligations is routine. Budget allocations that should fund public services shrink because the revenue that was supposed to fill them never arrives. The National Builders Party will close this gap, not to increase the burden on those who already pay, but to ensure that those who should pay, do, and that every Dalasi collected is tracked from the taxpayer's account to the public service it funds.
A tax system that every Gambian taxpayer, from the largest corporation to the smallest market trader, can use without needing an intermediary to navigate it. Where the rates are fair, the rules are clear, the process is digital and accessible, and the consequences of non-compliance are real and consistently applied. Where the revenue collected funds the public services that Gambians can see and use, creating the virtuous cycle of compliance that comes when taxpayers trust that their money is being well spent. A Gambia that funds its own development. That does not need to choose between its priorities and its donors' preferences. That builds what it decides to build with resources it has collected from its own economy. That is fiscal sovereignty. The National Builders Party will achieve it.
The NBP will reform the Gambia Revenue Authority from the ground up, drawing on international expertise while building permanent Gambian institutional capacity to run a modern, professional revenue service.
A Commissioner General and GRA Board will be appointed through a competitive, merit-based process in Year 1. An international tax administration partner with a proven record in comparable emerging economies will provide technical assistance for system design, training, and institutional development. A National Tax Officer Training Academy will build the skills of current and future tax administrators through professional certification in tax policy and administration, ethical compliance training, client service modules, and regional training centers across all administrative regions. GRA officer salaries will be reviewed and raised to competitive levels, reducing the financial vulnerability that creates conditions for corruption. The GRA's mandate will be clearly separated from the political pressures that have historically distorted enforcement decisions.
The NBP will replace the current patchwork of separate tax laws with a single, consolidated National Tax Code that is fair, clear, and designed for the Gambian economy as it actually is.
The National Tax Code will govern all national taxes under one statute: a progressive personal income tax with a tax-free threshold that exempts low-income earners; corporate income tax at a standard rate on business profits; value-added tax broadly applied with defined exemptions for essential goods including basic foodstuffs, healthcare, education, and agricultural inputs; excise duties on tobacco, alcohol, petroleum, and high-sugar beverages serving both revenue and public health objectives; withholding taxes on payments to non-residents and defined payment categories; a national property tax framework replacing the inconsistently applied local rates system; and a consolidated penalties and interest framework applying consistent consequences for non-compliance across all tax types.
The NBP will procure and implement a fully digital Integrated Tax Administration System, making registration, filing, payment, and account management simple, accessible, and corruption-resistant for every Gambian taxpayer.
Every registered taxpayer will receive a unique Taxpayer Identification Number linked to their national identity and address. All tax returns will be filed electronically through standardised forms designed for completion without a tax adviser for the majority of straightforward cases. All tax payments will be made online through bank transfer, mobile money, or GRA-partnered payment agents, eliminating the cash channels that are the primary vector for revenue diversion. A taxpayer account portal will give every registered taxpayer real-time visibility of their tax history, outstanding obligations, and payment records. A digital audit management system will track all audit cases from selection to conclusion. USSD-based services will be accessible from any mobile phone without an internet connection, and multilingual guidance materials in Wolof, Mandinka, Fula, and other major Gambian languages will remove the language barrier to compliance.
The NBP will design a Simplified Tax Regime that makes it easy, affordable, and genuinely worthwhile for informal sector businesses and market traders to register and comply, without the compliance burden that currently makes formalisation unattractive.
A single flat quarterly payment covering all tax obligations will be available for small businesses below a defined annual revenue threshold, eliminating the need for separate VAT, income tax, and other returns that impose costs disproportionate to the tax owed. Payment will be possible by mobile money or at any GRA agent point without requiring a visit to a GRA office. Registration under the Simplified Regime will entitle businesses to a Tax Clearance Certificate required for government contract bidding, bank lending, and certain licences, creating a positive incentive for formalisation. A five-year transition period in which businesses that register and comply honestly face no retrospective assessment for pre-registration periods will remove the fear of large back-tax assessments that currently deters voluntary formalisation.
The NBP will use third-party data, automated cross-referencing, and a dedicated High Net Worth compliance unit to ensure that every part of the Gambian economy, including the digital economy, contributes its fair share to national revenue.
Mandatory third-party reporting requirements will be imposed on employers, banks, mobile money operators, importers, and property registrars, with automated data matching comparing taxpayer declarations against independent data. Integration with the National Address Database, Civil Registration System, Land Registry, and Business Registry will enable GRA to verify taxpayer information against authoritative national databases. A dedicated High Net Worth Individual compliance unit will focus investigative and advisory resources on the segment of taxpayers whose compliance has the highest individual revenue impact. A digital economy tax framework will bring mobile money platforms, e-commerce, digital advertising, and online platform income within the scope of VAT and income tax.
The NBP will implement a national property tax system, replacing the inconsistently applied local rates system with a fair, transparent, and professionally administered levy that generates revenue for both national and local government.
A national property valuation programme will establish current market values for all land and buildings across the country, beginning in urban areas in Year 2 and extending to all regions by Year 4. Property tax assessments will be based on published valuation methodology, giving property owners clear grounds for understanding and if necessary challenging their assessment. A defined share of property tax revenue will be retained by the local council in which the property is located, giving local government a sustainable revenue stream linked to local economic development. GRA and local government will administer property tax jointly, combining national systems and standards with local knowledge and delivery capacity.
The NBP will publish a Taxpayer Rights Charter and establish an Independent Tax Appeals Tribunal, because a fair tax system treats compliance as a relationship between equals under the law, not a one-sided exercise of state power.
The Taxpayer Rights Charter will define the right to respectful and professional treatment, the right to receive clear and accurate information, the right to privacy in tax affairs, the right to pay no more than the correct amount legally owed, the right to challenge any GRA decision without fear of retaliation, and the right to representation in all GRA interactions. The Independent Tax Appeals Tribunal, staffed by qualified tax law and accounting professionals appointed independently of the GRA, will hear disputes after internal GRA review, decide all cases within defined timelines, and publish decisions to create a body of case law that provides guidance to both taxpayers and GRA. A free taxpayer helpline will provide compliance guidance without charge, reducing the need for taxpayers to pay intermediaries to navigate the system.
The National Builders Party will make the connection between what Gambians pay in tax and what their government builds with it visible, direct, and publicly auditable, because compliance follows trust and trust follows transparency.
A Citizens' Budget, published annually in plain language and all major Gambian national languages alongside the formal national budget, will show every Gambian exactly how their tax contributes to healthcare, education, roads, and public services. Quarterly Budget Performance Reports will track actual expenditure against budget in real time. A Voluntary Disclosure Programme will allow taxpayers with outstanding historical obligations to come forward and regularise their affairs without criminal prosecution, accelerating formalisation while building the culture of honest declaration. A national public awareness campaign will embed the principle that taxation is a shared national duty and the foundation of a Gambia that funds its own future rather than depending on the priorities of external donors.
For Small Business Owners and Traders
The Simplified Tax Regime means one quarterly payment by mobile money, no intermediary required, no trip to a GRA office, no separate VAT returns and income tax filings that cost more to prepare than the tax they cover. Register, comply, and receive a Tax Clearance Certificate that opens government contracts, bank lending, and business licences. Formalisation will have real benefits, not just obligations. The NBP is building the system that makes joining the formal economy the straightforward, worthwhile choice it should always have been.
For Young Gambians
A Gambia with a functioning tax system is a Gambia that can fund the hospitals, the schools, the roads, and the infrastructure this manifesto describes without depending on donors who attach conditions. Fiscal sovereignty means the government builds what Gambians decide to build. The digital tax system will create professional careers in tax administration, audit, compliance, and enforcement. And the Tax Clearance Certificate that comes with Simplified Regime registration will open financial and business doors that informal sector status currently keeps closed.
For Every Family
When everyone who should pay tax does, the revenue available for public services grows and the burden on those who already pay honestly falls. The Citizens' Budget will show you exactly where your tax goes, connecting your contribution to the road being built, the health center being stocked, and the school being equipped. Quarterly Budget Performance Reports will show you in real time whether the government is spending as it promised. Tax reform is not an abstraction. It is the mechanism by which every Gambian family's contribution to the national project is collected, tracked, and invested in a Gambia worth building.
The New National Standard in taxation is simple in principle and demanding in practice. Every Gambian and every business operating in The Gambia pays the tax they legally owe. Nothing more. Nothing less. The rate is fair. The rules are clear. The process is accessible. The consequences of non-compliance are real. And every Dalasi collected is tracked from the taxpayer's account to the public service it funds. That standard is achievable. Rwanda built it. Kenya built it. Ghana built it. The National Builders Party will build it for The Gambia. A Gambia that no longer needs to choose between its development priorities and its donors' preferences. A Gambia that funds its own future with its own resources. That is what a functioning tax system makes possible. The National Builders Party will build that system.
Every Dalasi collected will be tracked, accounted for, and invested back into the people of this nation. With a robust tax system in place, The Gambia will no longer depend on the charity of others. We will fund and build our own future.
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