Can I Claim Computers and Equipment as a Business Expense in Uganda?
Yes, through wear and tear. Computers, machinery and equipment are depreciable assets claimed over time, not expensed at once.
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What Uganda Revenue Authority (URA) says
Depreciable assets owned by the business and registered in its name are claimed through wear and tear at the Income Tax Act class rates. An industrial building is claimed at 5% a year over 20 years. A 50% initial allowance for plant outside 50 km of Kampala may have been repealed; confirm before using. Small items that are used up within the year, such as stationery, are expenses rather than assets. Your accountant decides where the line sits.
When you can claim
- Laptops and phones for staff
- Machinery used in production
- Office furniture
- Point-of-sale equipment
- Generators and solar equipment used at business premises
- Security cameras for the premises
- Tools used by staff in the business
- Refrigerators and display units in a shop
- Printers and scanners for the office
- Shelving and racks in a store or warehouse
When you cannot claim
- Equipment for private use
- The full price as a one-off expense in the year of purchase
- Equipment bought for a different company
- Televisions and electronics used at home
Good to know
Pro tip: Record serial numbers and keep the EFRIS invoice; URA expects assets to be in the business's name. Send Finn each equipment invoice with the item's serial number. It builds the asset list your accountant needs at year end. Keep assets registered in the company's name where a register exists, such as for vehicles.
Important: Finn posts the purchase as a fixed asset. The wear-and-tear class and rate are confirmed by your accountant. If you sell or scrap an asset, tell Finn so it is taken off the asset list and the result is recorded.
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.
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