The Finance Minister, Seedy Keita, informed the National Assembly that the Gambia Revenue Authority (GRA) non-tax revenue amounted to GMD 206.66 million.
He made this statement on Monday, 21st September 2026, before lawmakers, while delivering his oral statement on the annual budget execution during the Mid-Year 2026 Budget Performance Brief.
The Mid-Year Budget Monitoring and Implementation Brief provides an assessment of The Gambia Government Local Fund (GLF) budget execution—covering domestic revenue mobilisation, program budget spending, and gross deficit financing—during the first half of FY2026.
This Budgetary Balance Brief offers a high-level overview of national budget implementation for the period January 1st to June 30th, with a focus on variance analysis of GLF performance against the annual budget.
He said: “GRA non-tax revenue amounted to GMD 206.66 million during the first half of 2026, compared to GMD 277.37 million in the same period of the prior year, representing a decline of 25 percent.”
He explained that this underperformance is mainly attributed to the removal of third-party revenues—such as the National Education Levy, Sport Development Levy, Car Parking Fees, and PURA Fuel Levy—from revenues deposited into the Consolidated Revenue Fund (CRF) in the 2026 fiscal year, as these revenues do not constitute fungible funds for Government.
He added that, compared to the approved budget of GMD 499.80 million, GRA non-tax revenue realised 41% of its approved budget.
Total Non-Tax Revenue recorded GMD 2.00 billion during the first half of 2026, compared to GMD 1.84 billion during the same period in 2025—an increase of 8%.
The increment was due to a 14% rise in MDA non-tax revenue. Compared to the approved budget of GMD 5.17 billion, total non-tax revenue recorded a modest performance of 39%.
MDA non-tax revenue collections reached GMD 1.79 billion during the first half of 2026, compared to GMD 1.56 billion in the same period last year.
These increases were largely due to significant dividend receipts amounting to GMD 910 million from the Central Bank of The Gambia, Gambia Civil Aviation Authority, and Gambia Printing and Publishing Corporation.
“When compared to the approved budget of GMD 4.67 billion, MDA non-tax revenue achieved a budget execution rate of 38%,” he said.
GLF Expenditure & Net Lending The overall GLF expenditure and net lending for the first half of 2026 amounted to GMD 15.42 billion, representing 42% of its annual budget.
The main drivers of GLF expenditure included spending on Personnel Emoluments (PEs), subsidies and transfers to sub-vented institutions, and debt interest.
- PEs amounted to GMD 5.06 billion
- Subsidies and Transfers amounted to GMD 3.62 billion
- Debt Interest payments amounted to GMD 3.10 billion
Together, these summed up to GMD 11.76 billion.
Current expenditure represented 40% of its approved annual budget of GMD 36.19 billion, amounting to GMD 14.42 billion for the period under review.
This was GMD 1.28 billion (10%) above the previous year’s outlay, mainly due to a 7% increase in Personnel Emoluments and a 9% increase in Other Charges. Spending on subsidies included GMD 742.43 million as input subsidy.
Capital expenditure amounted to GMD 1.00 billion, representing 28% of its approved annual budget of GMD 3.54 billion. Compared to the corresponding period a year ago, capital expenditure decreased by GMD 365.59 million (-27%).
Top Spending Budget Entities
- Ministry of Basic and Secondary Education: Highest spending entity, recording a 53% budget execution rate with a mid-year outturn of GMD 3.13 billion. Driven by personnel emoluments for sub-vented schools, the School Feeding and School Improvement Grant programs, and textbook printing.
- Debt Interest Payments: Outturn of GMD 3.10 billion, representing a 45% budget execution rate. External debt interest amounted to GMD 600 million (21% annual increase), while domestic debt interest amounted to GMD 2.50 billion (17% annual increase).
- Ministry of Health: Recorded a 47% budget execution rate, largely driven by personnel emoluments and recurrent support of sub-vented public health institutions. Mid-year outturn reached GMD 1.48 billion, including GMD 36.13 million in subventions to public hospitals and GMD 37.69 million to councils, agencies, and authorities.
- Ministry of Interior: Spent GMD 1.16 billion (49% of its approved budget), predominantly on personnel emoluments for security personnel, routine operational allocations, and election-related expenses.
- Ministry of Agriculture: Achieved a 54% budget execution rate, underpinned by groundnut and agricultural input subsidies, acquisition of machinery, and transfers to public agricultural institutions. Mid-year outturn reached GMD 955.46 million, including GMD 20.03 million in subventions.
Budget Deficit According to the Minister: “A deficit of GMD 68.86 million was realised in the first half of 2026, which is 89% below its approved budget of GMD 615.44 million.”
This deficit is GMD 196.55 million (74%) below the deficit recorded in the same period last year of GMD 265.41 million.
