Modernizing Rental Income Tax Compliance in The Gambia

The Gambia Revenue Authority (GRA) implemented a new technology-driven rental income tax compliance system to address challenges in domestic revenue mobilization, such as low tax compliance and inefficient collection methods. Transition from Manual to Digital Processes: Historically, the GRA relied on manual processes, including sending staff to physically inspect properties to collect data. The implementation of the new system has transformed these operations: Increased Efficiency: Staff can now view properties and assess data from their office using computers, significantly reducing the need for manual labor and physical field enforcement. Improved Compliance and Visibility: The system maps properties and links them to owners, allowing the GRA to identify taxpayers, verify property usage (e.g., owner-occupied versus rented), and maintain a 360-degree view of areas like Banjul and the Kanifing Municipal Council (KMC). Transparency: By providing photographic and video evidence of properties during taxpayer interactions, the system helps curb corruption, promote transparency, and minimize disputes regarding tax obligations. Impact on Revenue Collection The shift to this technology has resulted in significant financial improvements: Revenue Growth: The GRA reported a jump in rental income tax revenue from 92 million in 2024 to 139 million by the end of 2025. Broadening the Tax Base: Rather than increasing tax rates, the system has successfully broadened the tax base by identifying previously non-compliant taxpayers and those under-reporting property holdings. Continued Momentum: Comparing early 2026 data to the same period in 2025 showed a revenue growth of nearly 99%, indicating the system's effectiveness beyond traditional enforcement efforts. Future Outlook and Recommendations: The increased revenue allows the government to better fund public investments and social programs. Beyond tax, there is potential for the technology, including Google Street View, to be utilized by municipal councils and businesses to access international markets. The Gambia Revenue Authority strongly recommends that other revenue administrations facing similar challenges adopt this technology to block collection leakages and maximize revenue for national development. https://www.africa360view.com/ https://ripplenami.com/