Can I Claim Accountant, Tax Agent and Legal Fees as a Business Expense in Uganda?
Yes. Fees for bookkeeping, tax returns, audit and business legal advice are deductible.
Finn does your books in Uganda
AccountsOS keeps the books for Uganda businesses, tracks tax deadlines and handles expenses, in plain English. Ask Finn about yours, no signup needed.
What Uganda Revenue Authority (URA) says
Professional fees incurred for the business are allowable. A designated withholding agent withholds 6% on professional fees paid to a resident. Where the supplier must use EFRIS, the cost is deductible for income tax and the VAT recoverable only with an EFRIS e-invoice or e-receipt. Ask for the fiscal document number before you pay. Your accountant or tax agent prepares the returns, but the company remains responsible for filing them on time on the URA portal.
When you can claim
- Bookkeeping and accounting fees
- Tax return preparation by a tax agent
- Audit fees
- Legal fees for business contracts
- Company secretarial work for the URSB annual return
- Payroll processing by an outside provider
- Fees for advice on VAT and EFRIS
- Fees for registering the company for VAT or PAYE
- Legal fees for debt collection from customers
- Fees for preparing the provisional return and estimate
When you cannot claim
- Legal fees for the owner's private matters
- Fines and penalties paid to URA
- Fees for a director's personal tax return paid by the company without being treated as their pay
Good to know
Pro tip: If you are a designated withholding agent, remember the 6% WHT and its return by the 15th. Ask your accountant for an EFRIS e-invoice for each fee and keep the FDN with the bill.
Important: Fees to start the company, such as incorporation costs, may be treated differently; ask your accountant. Finn keeps the books ready for your accountant, but it is not a tax agent and does not file anything with URA or URSB.
Related expenses
Stop guessing what you can claim in Uganda
AccountsOS automatically categorises expenses with Uganda Revenue Authority (URA)-aware rules and tells you exactly what is claimable.
Try Free