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.
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Detailed Explanation
## Before 1 July 2026
Registration was compulsory above UGX 150 million a year, or UGX 37.5 million in any three consecutive months.
## From 1 July 2026
Registration is compulsory above UGX 300 million a year, or UGX 75 million in any three consecutive months. The change is in an Act that is in force.
## What to do
Check both tests before you decide not to register or to deregister. Registering voluntarily lets you recover input VAT.
Source: https://ura.go.ug/en/value-added-tax-vat/
Real-World Examples
Growing consultancy
UGX 200 million turnover: registered under the old threshold. Under the new one it may not need to, if no three-month period passes UGX 75 million.
Common Mistakes to Avoid
- Deregistering without checking both the annual and the three-month test
- Ignoring the three-month test
Frequently Asked Questions
Can I register voluntarily?
Yes.
Where is the figure confirmed?
On URA guidance and the Parliament report; check URA for your period.
Practical Tips
- Watch turnover monthly against both tests
- Keep EFRIS ready before you cross the threshold
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