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Republic of Uganda

LEADING AFRICA IN TAX ADMINISTRATION
www.ataftax.org


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Republic of Uganda

Uganda

ATAF member since 12 August 2009


Country Overview

Capital City: Kampala
Chief of State: Yoweri Kaguta MUSEVENI
President Lt. Gen. since 1986
Head of Government: Yoweri Kaguta MUSEVENI
President Lt. Gen. since 1986
Area (sq km): 241,038 (land & water)
Population: N/A


Revenue Overview

Revenue Authority: Uganda Revenue Authority
Administration Head: Mrs Allen KAGINA
Commissioner General
Institution Address: PO BOX 7279
Kampala
Uganda
Contact Details: Phone:
Phone:
Fax:
Email:
+256 414 334 401 /2
+256 417 442 043
+256 414 334 419
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Correspondence

Country Correspondent: Mr Moses KAJUBI
Commissioner Domestic Taxes
Contact Details: Phone:
Email:
+256 414 334 402
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Country Correspondent: Patrick James ABODI
Executive Assistant to Commissioner General
Contact Details: Email: This email address is being protected from spambots. You need JavaScript enabled to view it.


Tax Rate Overview

Personal Income Tax

Tax Year: 1 July to 30 June
Tax Rate:
Progressive to 30%, an extra 10% is levied on Income above UGX 120,000,000 (USD 47,000) per annum.

Income tax in Uganda is levied on the worldwide income of resident individuals and on the Uganda source income of non-resident individuals.

Foreign-source employment income derived by a resident individual is exempt from tax if the individual has paid foreign income tax in respect of the income. Recognise that a resident individual is treated as having paid foreign income tax on foreign-source employment income if tax has been withheld and paid to the revenue authority of the foreign country by the employer of the individual.

Corporate Tax

Tax Year: 1 July to 30 June
Tax Rate: 30%

Special rates of tax apply to income from small businesses (i.e. those businesses where the income does not exceed UGS 50m per year). These presumptive tax rates fall in defined bands/ranges of gross income.

Companies must file a return of income each year by 31 December following the end of the tax year. A different accounting period (referred to as substituted year) can be opted for by seeking permission from the revenue authorities. In such cases, return of income should be filed within six months of applicable year end.

Consumption Tax

Nature of the Tax:Value Added Tax (VAT)
Tax Rate: 18%
Filing & payment: -


Economic Overview

GDP per capita (PPP) % N/A
Tax to GDP Ratio % 13.1%
Inflation Rate % 8%
Currency Uganda Shilling
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Contact ATAF

phone  +27 (0) 12 451 8800
fax  +27 (0) 12 432 9342
buildings  Block G, Hatfield Gardens,
       Pretoria, South Africa

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African Tax Administration Forum (ATAF)