Uganda

Overview

Last reviewed - 13 December 2019

Uganda, a landlocked country in East Africa, is bordered on the east by Kenya, on the north by South Sudan, on the west by the Democratic Republic of the Congo, on the southwest by Rwanda, and on the south by Tanzania and Lake Victoria. The official language of Uganda is English, and its capital is Kampala. The shilling (UGX) is the currency of Uganda.

Uganda gained independence in 1962 and has a democratic republic form of government.

Uganda has substantial natural resources, including fertile soils, regular rainfall, small deposits of copper, gold, and other minerals, and has discovered oil. Agriculture is the predominant sector of the economy, employing over 80% of the work force. Since 1990, economic reforms have ushered in an era of solid economic growth based on continued investment in infrastructure, improved incentives for production and exports, lower inflation, better domestic security, and the return of exiled entrepreneurs. Growth continues to be solid, despite variability in the price of coffee, Uganda's principal export.

PwC, the largest tax practice in Uganda, focuses on tax strategy, planning, and compliance. Our professionals develop and deliver tax solutions across a diverse range of industries, including financial services, consumer and industrial products, infrastructure, energy, and government. The firm offers a range of tax services to assist taxpayers with tax planning, compliance, revenue negotiations, and appeals. Our staff, with accountancy, legal, or tax training and experience, specialise in corporate tax, withholding taxes (WHTs), transfer pricing, employee and personal tax, indirect tax (value-added tax [VAT] and duties), company secretarial and legal advisory services, and related corporate tax services.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%) 30
Corporate income tax (CIT) due dates
CIT return due date By the sixth month after the end of the accounting year.
CIT final payment due date By the sixth month after the end of the accounting year.
CIT estimated payment due dates Two equal instalments are due in the sixth and the 12th month of the accounting period.
Personal income tax (PIT) rates
Headline PIT rate (%) 40
Personal income tax (PIT) due dates
PIT return due date Within six months of the end of the year of income.
PIT final payment due date Within six months of the end of the year of income.
PIT estimated payment due dates Four instalments of tax before the last day of the third month, sixth month, ninth month, and 12th month of the year of income.
Value-added tax (VAT) rates
Standard VAT rate (%) 18
Withholding tax (WHT) rates
WHT rates (%) (Div/Int/Roy) Resident: 15 / 15 / NA;
Non-resident: 15 / 15 / 15
Capital gains tax (CGT) rates
Corporate capital gains tax rate (%) Capital gains are subject to the normal CIT rate.
Individual capital gains tax rate (%) NA
Net wealth/worth tax rates
Headline net wealth/worth tax rate (%) NA
Inheritance and gift tax rates
Inheritance tax rate (%) NP
Gift tax rate (%) NP

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.