# What is the VAT registration threshold in Uganda?

Last updated: 25 October 2026
Country: Uganda
Category: VAT

**Quick answer:** 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.

## 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

## Related questions

- [Does AccountsOS issue EFRIS invoices?](https://accounts-os.com/ug/questions/how-does-efris-affect-my-accounts)
- [When is the VAT return due in Uganda?](https://accounts-os.com/ug/questions/when-is-the-vat-return-due-in-uganda)