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.
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Detailed Explanation
## The rate
Resident and non-resident companies pay 30% of chargeable income to the Uganda Revenue Authority.
## When it is paid
- **Provisional return** by the end of the sixth month of the year of income, with tax in two instalments at months 6 and 12.
- **Final return** within six months after year-end: 31 December for a 30 June year-end.
## Credits
Provisional tax and withholding tax suffered during the year reduce the final bill.
## What Finn does
Finn gives a rough figure from your books, lists the adjustments it has not made and tracks every date. You or your accountant file on the URA portal.
Source: https://ura.go.ug/en/corporation-tax/
Real-World Examples
Profitable company
A company with UGX 200 million of chargeable income owes UGX 60 million, less provisional and withholding tax already paid.
June year-end
A company with a 30 June 2026 year-end files its final return by 31 December 2026.
Common Mistakes to Avoid
- Ignoring withholding tax credits
- Assuming an extension also delays payment
Frequently Asked Questions
What is the rate?
30% of chargeable income.
When is the final return due?
Six months after year-end.
Does AccountsOS file it?
No. You or your accountant file on the URA portal.
Practical Tips
- Keep withholding tax certificates from customers
- Diary 31 December and 30 June
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