Source-cited draft: corporate income tax for Uganda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Overview of corporate tax regime
Companies are taxed on chargeable income at a flat 30% rate, with presumptive/turnover regimes for small businesses and a minimum-style charge for persistent loss-makers. Mining and petroleum have separate regimes.
Standard corporate income tax rate
30Income Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/taxes-on-corporate-income
Branch (permanent establishment) profit tax rate
30%, plus a branch profits remittance tax of 15% on after-tax repatriated profitsIncome Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/branch-income
Small-business / presumptive tax (resident)
Applies where annual turnover is between UGX 10 million and UGX 150 million — fixed amounts and reduced turnover-based rates rather than 30% on profitIncome Tax Act (Cap 340), Second Schedule — https://taxsummaries.pwc.com/uganda/corporate/taxes-on-corporate-income
Corporate tax base
Gross income less allowable deductions (chargeable income); residents taxed on worldwide income, non-residents on Uganda-source incomeIncome Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/income-determination
Tax loss carryforward
Assessed losses may be carried forward indefinitely; a 50% restriction applies to losses carried forward beyond 7 years of income (confirm current restriction) ((approx — confirm))Income Tax Act (Cap 340)
Overview of withholding tax regime
Uganda applies withholding tax on a range of payments. Non-residents face a general 15% rate on passive income (subject to treaty relief), while resident WHT rates vary by payment type.
WHT on dividends to non-residents
15% (subject to reduction under an applicable double tax treaty)Income Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/withholding-taxes
WHT on dividends to resident persons
15% standard; 10% on dividends from a listed company to individuals; 0% where a resident company holds 25%+ of the voting power of the payerIncome Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/withholding-taxes
WHT on interest to non-residents
15% (10% / 20% for certain government securities depending on maturity)Income Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/withholding-taxes
WHT on royalties to non-residents
15% (subject to treaty reduction)Income Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/withholding-taxes
WHT on management/professional fees to non-residents
15Income Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/withholding-taxes
WHT on payments for goods/services by designated withholding agents
6% on payments exceeding UGX 1,000,000 to a supplier by a designated withholding agent (creditable)Income Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/withholding-taxes
Overview of filing and payment obligations
Companies file two provisional returns and a final self-assessment return per year of income, all electronically through the URA portal, with provisional tax paid in installments.
Final self-assessment return deadline
Within 6 months after the end of the accounting yearIncome Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/tax-administration
First provisional tax payment
50% of estimated tax by the end of the 6th month of the accounting yearIncome Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/tax-administration
Second provisional tax payment
Remaining estimated tax by the end of the 12th month of the accounting yearIncome Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/corporate/tax-administration
Interest on late tax payment
2% per month (capped at the aggregate of principal and penal tax)Tax Procedures Code Act, 2014 — https://taxsummaries.pwc.com/uganda/corporate/tax-administration
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