Government pursues tourist tax, revised fees and gaming tax framework

The tourist tax is already in the legislative process, according to Gumbs. The Ministry of Finance is also working on amendments to the Fees Ordinance to revise government fees. Revenue from either measure will be included in future budget estimates once the legislative process and implementation are more certain, she said.

The ministry plans to introduce a compliance baseline programme in 2027 to improve timely filing and payment, taxpayer registration, assessments and outstanding obligations. It is working with the Chamber of Commerce and other institutions to validate the taxpayer register.

Gumbs said a business taxpayer portal is being developed to let businesses access filing information, check their compliance status and communicate with the tax administration. Other planned changes include standard payment references, payment allocation improvements and dashboards to monitor compliance and arrears collection.

The ministry also plans to reduce filing requirements for qualifying AOV pensioners whose pension is their sole income. The government is examining a gaming tax framework, but Gumbs said no revenue from that measure has been included in the draft 2027 budget.

Tax revenue is projected at about Cg 497 million in 2027, Cg 19 million more than in the 2026 budget, according to Gumbs. Licences and permits are projected to rise by about Cg 6 million, while fees and concessions are expected to increase by about Cg 2 million. Other government revenue, including grants and project-related funding, is projected to fall by about Cg 4 million.