The Gambia: Enhancing Property Taxation

This technical assistance (TA) report responds to The Gambia’s request for support in enhancing its property tax system, a priority embedded in the Domestic Revenue Mobilization Strategy (DRMS) and the National Land Policy (NLP). The mission identified significant untapped revenue potential in property taxation, particularly recurrent property taxes (RPTs) collected by Local Government Areas (LGAs), which are currently underperforming due to outdated valuation rolls, under-coverage, and weak enforcement, as well as design shortcomings. The report recommends a comprehensive reform strategy that balances short-term administrative improvements with medium-to-long-term legislative and technological modernization, including the rollout of a Land Information System (LIS). Key reforms include strengthening RPTs, especially through improved valuation and property coverage, introducing a stand-alone Property Transfer Tax (PTT), and addressing enforcement weaknesses. These measures aim to improve revenue mobilization, equity, and real property market efficiency while advancing fiscal decentralization.