Uganda Accounting Questions Answered

What is the corporate income tax rate in Uganda?

Companies pay 30% of chargeable income, which is gross income less allowable deductions. The final return is due six months after year-end.

How does provisional tax work in Uganda?

Provisional tax is income tax paid in advance on an estimate. Companies pay two instalments at months 6 and 12; individuals pay four at months 3, 6, 9 and 12.

Who can use presumptive tax in Uganda?

A resident taxpayer with annual turnover up to UGX 150 million pays presumptive tax by default, a final tax on turnover, and can elect out to be taxed on profit. Turnover up to UGX 10 million pays nil.

How does withholding tax work in Uganda?

Designated agents withhold 6% on payments over UGX 1 million for goods and services. Dividends, interest and payments to non-residents carry 15%.

What is the VAT registration threshold in Uganda?

It was UGX 150 million a year until 30 June 2026. From 1 July 2026 it is UGX 300 million a year, and you must also register if your turnover in any three consecutive months passes UGX 75 million.

When is the VAT return due in Uganda?

Every month, by the 15th day of the following month, with the payment.

Does AccountsOS issue EFRIS invoices?

No. AccountsOS does not issue EFRIS invoices or connect to EFRIS. Issue the legal invoice through EFRIS, and AccountsOS keeps the books.

How do I register a company in Uganda?

Register with URSB, then get a free 10-digit TIN from URA. Employers register with NSSF and VAT-registered businesses with EFRIS.

What are the PAYE rates in Uganda from July 2026?

From 1 July 2026: nil up to UGX 335,000 a month, then 20%, 25% and 30%, with an extra 10% above UGX 10 million.

How much is NSSF in Uganda?

15% of gross monthly pay: 10% from the employer and 5% deducted from the employee, paid by the 15th of the following month.