Uganda Tax & Filing Deadlines

The annual income tax return of a Ugandan company, filed within six months after the end of the year of income. It is the year's final word on the company's income tax: provisional tax paid during the year and withholding tax suffered are credited, and the balance is paid or a refund claimed.

A company files a provisional return of estimated chargeable income and pays provisional tax in two instalments during the year. Provisional tax spreads the company's income tax over the year. The amounts paid are credited in the final return, so a fair estimate avoids both a penalty and a large balance later.

Sole proprietors and partners file a provisional return and pay four instalments, then a final return after the year ends. Partners each file their own returns for their share of the partnership's profit, and the partnership also files a partnership return.

Every VAT-registered business files a VAT return for each month and pays the VAT due. VAT on sales is set against VAT on purchases. Input VAT counts only when the purchase is backed by an EFRIS e-invoice or e-receipt and is claimed within six months of the invoice date.

Employers file the PAYE return and pay the tax withheld from salaries each month. PAYE is the tax the employer deducts from each employee's pay and pays to URA. The employer is responsible for deducting the right amount and paying it on time.

Employers pay NSSF contributions of 15% of gross pay each month. NSSF is the national savings scheme for employees. The employer deducts 5% from each employee's gross pay, adds its own 10%, and pays the full 15% to NSSF each month. The contributions build up each employee's savings with the fund, so late or missing payments show up on the employee's statement.

A withholding agent files a return of tax withheld from payments to suppliers and pays it to URA. The withholding agent deducts the tax when it pays the supplier and pays it to URA with the return. The supplier then credits the tax withheld in its own income tax return.

Every company files an annual return with the Uganda Registration Services Bureau. It keeps the public register up to date. Banks and customers often check the register before they deal with a company, so keeping it current is worth the small effort.