Can I Claim Office and Shop Rent as a Business Expense in Uganda?
Yes. Rent for premises used for the business is a deductible expense.
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What Uganda Revenue Authority (URA) says
Rent paid for business premises is incurred in producing business income. The landlord pays rental income tax on it. Keep the tenancy agreement and receipts. 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. Keep the landlord's receipts in the company's name. A receipt in a director's name is weak support if URA asks about the cost.
When you can claim
- Office rent
- Shop or stall rent
- Warehouse rent
- Service charges on business premises
- Rent for a temporary site office during a project
- Rent for storage space used for stock
- Rent for a market stall or kiosk
- Parking space rented for business vehicles
- Rent for a showroom used to display goods for sale
When you cannot claim
- Rent for the owner's home
- Rent paid in advance for future years, which is spread over the years it covers
- A refundable deposit, which is an asset and not rent
Good to know
Pro tip: Keep a signed tenancy agreement in the company's name. Send Finn the tenancy agreement once. It sets up the rent schedule and flags a month where no receipt is filed.
Important: A home office used privately as well needs a reasonable business share; ask your accountant. If the company is a designated withholding agent or the landlord is a non-resident, ask your accountant whether any withholding applies to the rent before you pay.
Related expenses
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AccountsOS automatically categorises expenses with Uganda Revenue Authority (URA)-aware rules and tells you exactly what is claimable.
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