# Can I claim Accountant, Tax Agent and Legal Fees as a business expense in Uganda?

**Yes, fully claimable.** Yes. Fees for bookkeeping, tax returns, audit and business legal advice are deductible.

Typical amount: Varies by firm; often a monthly retainer plus a year-end fee. A clean, reconciled set of books usually means a shorter and cheaper year-end, because your accountant spends less time fixing entries.

## 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.

Source: https://ura.go.ug/storage/2024/12/Withholding-Tax-FY-2024-25-1.pdf

## Related expenses

- [Software and Subscriptions](https://accounts-os.com/ug/expenses/software-subscriptions-uganda)
- [Salaries, PAYE and NSSF](https://accounts-os.com/ug/expenses/salaries-uganda)