Africa · Tax guide
Uganda
Uganda taxes company profits at 30% and charges VAT at 18% once taxable supplies pass USh 150,000,000. Invoices run through the EFRIS system, and taxes are administered by the Uganda Revenue Authority (URA).
At a glance
- Corporate income tax
- 30%
- VAT
- 18%
- VAT registration
- USh 150,000,000
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Annual taxable supplies
Before treaty relief
Corporate income tax
Companies pay 30%. A provisional return is filed early in the year, with instalments in the 6th and 12th months, and the final return is due within six months of the year-end. Small businesses can pay presumptive tax instead.
VAT and EFRIS
VAT is 18%. Registration is required once annual taxable supplies exceed USh 150,000,000. Returns are due by the 15th of the following month, and invoices are issued through the URA's Electronic Fiscal Receipting and Invoicing Solution (EFRIS).
Payments abroad
Payments to non-residents, including dividends, interest, royalties and management fees, carry 15% withholding unless a treaty lowers it.
Key dates
- By the 15th of each monthVAT and PAYE returns
- 6th and 12th monthsProvisional tax instalments
- Within six months of the year-endCorporate income tax return
Figures and sources
4 figures- Corporate income tax rate30%Under professional review
- VAT rate18%Under professional review
- Annual taxable supplies above which VAT registration is requiredUSh 150,000,000Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Uganda based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Uganda (a Ugandan tax adviser) before making compliance decisions.