Tax & filings

East African tax reference: East Africa's revenue authorities, filing calendars and the components each body needs.

Ask the Tax agent →

Uganda overview · Uganda Revenue Authority

Portal
URA e-Tax (etax.ura.go.ug)
Registration
TPIN (Tax Payer Identification Number)
VAT
18% — mandatory above UGX 150M annual taxable turnover
Corporate / business income tax
30% — resident companies; individual business income uses progressive annual bands (0%/10%/20%/30%) with a 10% surcharge above UGX 120M
PAYE
monthly: nil to 235,000; 10% on 235,001-335,000; 20% on 335,001-410,000; 30% above 410,000 plus an extra 10% of the amount above 10M/month

Quick calculator

Enter the employee's monthly chargeable (gross taxable) income.

Tax obligations

Key taxes for a business in Uganda

  • VAT18% standard; 0% zero-rated exports

    Businesses above UGX 150M annual taxable turnover

  • PAYENil to 235,000/month, then 10%/20%, 30% above 410,000

    Employers

  • Withholding tax6% professional/management fees; 15% final on dividends & interest

    Payers of professional fees, dividends, interest, rent, royalties

  • Corporation / business income taxAnnual bands to 2,820,000 tax free, then 10%/20%/30%

    Companies (30%) and individuals

  • Rental income tax12% final on gross rent above UGX 2,820,000/yr

    Individuals letting property

  • Presumptive / Local Service TaxPer district schedule

    Small traders and service providers

Filing calendar

Standard deadlines from the tax body

  • VAT return + paymentMonthly

    Due by the 15th of the following month

    Next: 15 Oct 2026 · in 20 days

  • PAYE return + paymentMonthly

    Due by the 15th of the following month

    Next: 15 Oct 2026 · in 20 days

  • WHT return + paymentMonthly

    Due by the 15th of the following month

    Next: 15 Oct 2026 · in 20 days

  • Provisional income taxTwo instalments

    60% by end of month 6 and 40% by end of month 12 of the accounting period

  • Annual income / corporation tax returnYearly

    Within 6 months after the accounting year end

  • Rental income tax (individuals)Yearly

    Declared with the annual return

Filing components

What URA needs from you — registration, records, returns and payments

0/16 done

Registration

Records

Returns & filing

Payments & credits

Guidance as of FY 2025/26 from URA, KRA, TRA, RRA publications. Rates change — always verify against the live portal before filing.