Uganda

Accounting and tax skills

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Income Tax in Uganda

Uganda Income TaxTax year 2026

Uganda personal income tax for resident and non-resident individuals, tax year 2026-27: the bands in force from 1 July 2026, the UGX 4,020,000 annual threshold, residence, rental income, the small business turnover tax, provisional tax and the annual return. Use for Uganda questions from URA taxpayers, employers, advisers and foreign investors, including rates, thresholds, filing dates, the URA portal and worked computations. Figures for tax year 2026-27 come from Uganda Revenue Authority pages and the law, and items that could not be opened are named as unverified in the Sources section. Not reviewed by a licensed accountant.

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Uganda VAT

Uganda VAT / GSTTax year 2026

Uganda VAT return work, tax year 2026-27: the 18% rate, registration threshold of UGX 300,000,000 from 1 July 2026, withholding VAT at 6% and its 2026 e-invoice exception, zero-rated supplies, blocked input tax, EFRIS, supplier patterns, bad debts and penalties. Use for Uganda questions from URA taxpayers, employers, advisers and foreign investors, including rates, thresholds, filing dates, the URA portal and worked computations. Figures for tax year 2026-27 come from Uganda Revenue Authority pages and the law, and items that could not be opened are named as unverified in the Sources section. Not reviewed by a licensed accountant.

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Payroll Social in Uganda

Uganda PayrollTax year 2026

Uganda payroll and social contributions, tax year 2026-27: NSSF at 5% employee and 10% employer, the PAYE bands in force from 1 July 2026, the amendment of July and August returns, remittance by the 15th and Local Service Tax. Use for Uganda questions from URA taxpayers, employers, advisers and foreign investors, including rates, thresholds, filing dates, the URA portal and worked computations. Figures for tax year 2026-27 come from Uganda Revenue Authority pages and the law, and items that could not be opened are named as unverified in the Sources section. Not reviewed by a licensed accountant.

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Corporate Income Tax in Uganda

Uganda Income TaxTax year 2026

Uganda corporate income tax for companies and branches, tax year 2026-27: the 30% rate, withholding on dividends, interest, royalties and fees, the 2026 changes on interest caps, arm's length, hotels and bad debts, provisional tax and the annual return. Use for Uganda questions from URA taxpayers, employers, advisers and foreign investors, including rates, thresholds, filing dates, the URA portal and worked computations. Figures for tax year 2026-27 come from Uganda Revenue Authority pages and the law, and items that could not be opened are named as unverified in the Sources section. Not reviewed by a licensed accountant.

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Transfer Pricing in Uganda

Uganda Transfer PricingTax year 2026

Uganda transfer pricing for the 2026-27 year of income under section 116 of the Income Tax Act (Chapter 338, Revised Edition 2024), the Income Tax (Transfer Pricing) Regulations 2011 and the arm's length duty added by the Income Tax (Amendment) Act 2026 (from 1 July 2026). Covers who is an associate (50% control, relatives, partners, acting on another's directions), controlled transactions at home and across the border, branches treated as separate persons, the five methods and the most-appropriate-method test, the OECD Guidelines, documentation in place before the return is due, advance pricing agreements, corresponding adjustments, the 30% rate on an adjustment and 15% withholding on management charges and royalties to non-residents.

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Company Formation in Uganda

Uganda Company FormationTax year 2026

Forming a company in Uganda, tax year 2026-27: entity types registered by URSB, first steps, URA TIN documents, EFRIS and VAT at the 2026 threshold. Fees and timing from the old file are held as unverified. Use for Uganda questions from URA taxpayers, employers, advisers and foreign investors, including rates, thresholds, filing dates, the URA portal and worked computations. Figures for tax year 2026-27 come from Uganda Revenue Authority pages and the law, and items that could not be opened are named as unverified in the Sources section. Not reviewed by a licensed accountant.

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Tax Overview in Uganda

Uganda Income TaxTax year 2026

Overview of the Uganda tax system for tax year 2026-27: the year of income, the Uganda Revenue Authority, main taxes, headline rates and filing rhythm, and the changes from 1 July 2026. Use for Uganda questions from URA taxpayers, employers, advisers and foreign investors, including rates, thresholds, filing dates, the URA portal and worked computations. Figures for tax year 2026-27 come from Uganda Revenue Authority pages and the law, and items that could not be opened are named as unverified in the Sources section. Not reviewed by a licensed accountant.

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Cross Border in Uganda

Uganda Cross-BorderTax year 2026

Uganda cross-border income tax for the 2026-27 year of income under Part IX of the Income Tax Act (Chapter 338, Revised Edition 2024) and the Income Tax (Amendment) Act 2026. Covers residence of individuals (permanent home, 183 days, 122-day average) and companies (incorporation, management and control, majority of operations), the branch definition and its 90-day tests, Ugandan-source income rules, the 15% final withholding on dividends, interest, royalties, rent, management charges and payments to non-resident contractors and entertainers, government securities at 20% or 10%, the 5% digital services tax the non-resident files for itself, 2% on non-resident transport, branch profits tax on repatriated income, the foreign tax credit and foreign employment exemption, and the treaty override with its beneficial-owner and substance test.

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