By Haddy Touray
The Gambia Revenue Authority (GRA) has introduced a new tax stamp, designated the D-19 Tax Stamp, specifically designed for water solids sold in disposable cups, popularly known as cup water. T
he move follows the recent signing of an Addendum to the main contract for the Revenue Mobilisation Solution covering excisable goods, telecom services, and refined fuels. The agreement was signed on April 2, 2025, between the government represented by the Ministry of Finance and Economic Affairs and SICPA SA of Switzerland.
The D-19 stamp is the outcome of a year-long consultation between the GRA, the Ministry of Finance, and SICPA SA. According to the authority, the stamp is tailored to meet the needs of local producers and importers of cup water, a product widely consumed by lower-income communities, especially during social gatherings such as weddings and funerals.
GRA noted that the volume of water in disposable cups is significantly smaller than bottled water, making it more accessible to underserved segments of the population. As such, the introduction of the D-19 stamp includes a substantial price reduction 41.67% lower per unit than the round stickers previously used for bottled water.
The GRA has called on all producers and importers to comply with the Excise Stamps Regulations, 2023 (as amended), and to ensure their products are properly stamped before being placed on the market.
The digital excise stamp initiative is part of the GRA’s broader strategy to modernise tax administration without increasing tax rates. The authority said this approach also combats smuggling, which has historically reduced government revenue.
Commissioner General Yankuba Darboe, during a recent media briefing, revealed that the GRA collected D115 million from the Digital Tax Stamp initiative between March and December 2024, compared to just D15 million in 2023 an increase of D100 million.
Darboe further highlighted the effectiveness of the system by citing a recent case where an importer of canned drinks paid over D27 million in taxes on a single consignment something previously unthinkable due to weak enforcement mechanisms.
With the launch of the D-19 stamp, the GRA expects greater compliance and improved revenue collection, particularly from the widely consumed cup water sector.
