# Can I claim Computers and Equipment as a business expense in Uganda?

**Yes, fully claimable.** Yes, through wear and tear. Computers, machinery and equipment are depreciable assets claimed over time, not expensed at once.

Typical amount: Laptops and equipment often cost several million shillings each. Record the full invoice price, including delivery and installation, as the cost of the asset.

## 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 A 50% initial allowance for plant outside 50 km of Kampala may have been repealed; confirm before using.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.

Source: https://thetaxman.ura.go.ug/?p=3091

## Related expenses

- [Motor Vehicles and Fuel](https://accounts-os.com/ug/expenses/motor-vehicle-uganda)
- [Software and Subscriptions](https://accounts-os.com/ug/expenses/software-subscriptions-uganda)