Individual Provisional and Final Returns
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.
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AccountsOS tracks your tax and filing deadlines, keeps the books and handles invoicing for Uganda businesses, in plain English. Ask Finn about yours, no signup needed.
Who this applies to
- Sole proprietors and partners taxed on business income
- Not presumptive taxpayers, who pay the presumptive tax instead
What to file
The provisional return of estimated income, and the final individual return.
How to file
Online through the URA portal using your TIN. AccountsOS does not submit to the Uganda Revenue Authority. You or your accountant file on the URA portal. Finn keeps the date on your calendar, reminds you before it falls due and shows the figures from the books your accountant needs.
Payment due
A quarter of the estimated tax at each instalment; any balance with the final return by 31 December.
Penalties for missing this deadline
Late filing: the higher of 2% of the tax or UGX 200,000 for each month late. Late payment: interest of 2% a month.
Filing checklist
- Check whether you qualify for presumptive tax (turnover up to UGX 150 million)
- File the provisional return by 30 September
- Pay each instalment
- File the final return by 31 December
- Keep each payment receipt for the final return
- Revise the estimate if business income changes during the year
Documents you'll need
- Business records for the year
- Withholding tax certificates
- Provisional tax payment records
- The partnership's accounts, for partners
- Your TIN and URA portal login
Common mistakes to avoid
- Filing as a presumptive taxpayer while in an excluded profession
- Missing the September provisional return
- Paying the instalments but not filing the final return
- Leaving out business income received by mobile money
Never miss a Uganda deadline
AccountsOS tracks every Uganda Revenue Authority (URA) and Uganda Registration Services Bureau (URSB) deadline and reminds you weeks ahead.
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