Due to limited resources, most low income countries have developed a BHCP which defines a set of minimum healthcare interventions provided to people at an affordable cost. A BHCP is an important factor in the implementation of universal health coverage as it has the potential to control health costs and ensure quality service. In order to ensure security and sustainability of the BHCP especially for the most vulnerable population, Gambia decided to cost the BHCP. The purpose of costing the BHCP was not only to identify the gaps in funding, but also inform both resources mobilization and allocation. The analysis showed that total cost for the BHCP for both preventive and curative services as at 2017 is $100,173,526.83. Comparatively, government’s total allocation to health in 2017 fiscal year was about $17,663,711.11, stating a funding deficit of over $80,000,000.