The Gambia Revenue Authority’s announcement of a D27.5 billion revenue target for 2026 is both ambitious and consequential. Coming on the heels of a strong 2025 performance—where over D25.3 billion was collected despite economic headwinds—the figure signals growing confidence in tax administration reforms and the country’s revenue potential. Yet ambition alone will not sustain progress; fairness, transparency, and public trust will.
Commissioner General Yankuba Darboe is right to stress that the 2026 figure is not an imposed target. Revenue mobilisation cannot be reduced to pressure tactics or arbitrary benchmarks, particularly in an economy where many households and small businesses remain vulnerable. The emphasis on realism and responsiveness to economic conditions is encouraging and must guide implementation.
The gains recorded in 2025 reflect years of groundwork. Expanded digital systems, taxpayer education, e-invoicing, ITAS, and tighter regulation of high-yield sectors such as telecommunications and petroleum have clearly paid off. These reforms show that compliance improves when systems are efficient, predictable, and transparent—not merely when enforcement is aggressive.
However, success brings new responsibilities. As the tax net tightens, equity becomes paramount. Broadening compliance must not translate into disproportionate pressure on compliant businesses while informal or politically connected actors slip through gaps. A truly fair system is one where similar taxpayers are treated alike and where enforcement is consistent, not selective.
Digital transformation, while promising, also demands care. Systems must be reliable, user-friendly, and accessible beyond urban centers. Without this, digitisation risks excluding small traders and deepening mistrust rather than strengthening compliance.
As The Gambia approaches an election year, Darboe’s call for peace is timely. Stability underpins revenue, investment, and growth. But peace is also sustained by confidence in public institutions. If citizens see their taxes collected fairly and used transparently, social cohesion is strengthened.
The challenge ahead is clear: collect more, but collect better. Revenue mobilisation must go hand in hand with accountability, service delivery, and economic sensitivity. If the GRA can maintain this balance, the D27.5 billion task will not just be achievable—it will be credible.
