Ug Tax Overview

---
name: ug-tax-overview
description: "Overview of the Uganda tax system for tax year 2026-27: the year of income, the Uganda Revenue Authority, main taxes, headline rates and filing rhythm, and the changes from 1 July 2026. Use for Uganda questions from URA taxpayers, employers, advisers and foreign investors, including rates, thresholds, filing dates, the URA portal and worked computations. Figures for tax year 2026-27 come from Uganda Revenue Authority pages and the law, and items that could not be opened are named as unverified in the Sources section. Not reviewed by a licensed accountant."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ug-tax-overview"
  jurisdiction: "UG"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Uganda Tax Overview v0.2

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Tax year: 2026-27 (year of income 1 July 2026 to 30 June 2027).

## The system at a glance

| Item | Amount | Tax year | Official URL |
|---|---|---|---|
| Tax authority | Uganda Revenue Authority (URA) | 2026-27 | https://ura.go.ug |
| Year of income | 1 July to 30 June (URA: 30 June accounting date, return by 31 December) | 2026-27 | https://ura.go.ug/en/domestic-taxes/returns/ |
| Annual return | Six months after period end | 2026-27 | same |
| VAT, WHT, PAYE, excise returns | 15th of following month | 2026-27 | same |
| Gaming returns | Weekly, by Wednesday | 2026-27 | same |
| Resident top rate | 30% plus 10% over UGX 120m a year | 2026-27 | https://ura.go.ug/en/download/tax-amendments-fy-2026-2027/ |
| Nil band | UGX 4,020,000 a year | 2026-27 | same |
| Company rate | 30% | 2024 text | https://ulii.org/akn/ug/act/1997/11/eng@2024-12-23 |
| VAT threshold | UGX 300,000,000 | 2026-27 | https://ura.go.ug/en/download/tax-amendments-fy-2026-2027/ |
| Gaming tax | 30% of stakes less payouts (was 20%) | 2026-27 | same |

Currency: Ugandan shilling (UGX). Residents are taxed on worldwide income and non-residents on Uganda-source income. Details: [income tax](ug-income-tax.md), [corporate](ug-corporate-income-tax.md), [VAT](uganda-vat.md), [payroll](ug-payroll-social.md).

## 2026 changes outside those skills

Stamp duty: financial services businesses file monthly returns; 2% a month on failure; records kept five years; vehicle transfer UGX 30,000 for motorcycles, tricycles and quadricycles, and UGX 200,000 for other vehicles. Excise: new rates on cement, fuel, sugar, plastics, cooking oil and paints. All https://ura.go.ug/en/download/tax-amendments-fy-2026-2027/.

## Two worked examples that recompute

Example 1. Annual resident income of UGX 5,000,000: 180,000 + 25% of 80,000 = UGX 200,000.

```oa-check
name: Overview, annual resident
inputs:
  income: 5000000
steps:
  - tax: 180000 + (income - 4920000) * 0.25
expected:
  tax: 200000.00
```

Example 2. A decision: does turnover of UGX 200,000,000 need VAT registration? It is 100,000,000 below the UGX 300,000,000 threshold, so not on the annual test.

```oa-check
name: Overview, VAT threshold headroom
inputs:
  threshold: 300000000
  turnover: 200000000
steps:
  - headroom: threshold - turnover
expected:
  headroom: 100000000.00
```

## Sources

| Source | URL | Read on |
|---|---|---|
| URA, Tax Amendments FY 2026-27 handbook (36-page PDF, all read); printed before the Income Tax and Excise Acts were assented | https://ura.go.ug/en/download/tax-amendments-fy-2026-2027/ | 2026-11-01 |
| URA, File a Tax Return page (still shows the old UGX 2,820,000 threshold) | https://ura.go.ug/en/domestic-taxes/returns/ | 2026-11-01 |
| Income Tax Act, ULII consolidated text at 2024-12-23 (read in a browser: Schedule tables and rate lines only) | https://ulii.org/akn/ug/act/1997/11/eng@2024-12-23 | 2026-11-01 |

Not yet confirmed: 18% VAT rate in the law; revised chapter numbers for the acts.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ug-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ug-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.