From Statute to Shillings
From 2015 to 2027
The Uganda Tax Amendment Register
91 records across seven Acts and instruments. Each opens as a case file: the law, the stated reason, the revenue ladder, the pathway, the consequences and the sources.
Highest evidence rung reached: causal estimate 1; reported yield 21; official forecast 20; verified law 48; pending verification 1. A record counts once, at its highest rung. How the rungs are defined.
Every amended provision whose wording the register has read in an Act, set as one book. Choose a tax head and its provisions come out of the book as slips, each opening its case file. Below the book, the full register is kept as a ledger.
Excise duty
Income tax
VAT
Tax administration
Withholding tax
Stamp duty
15/16: 3 of 3 · 16/17: 7 of 7 · 17/18: 4 of 4 · 18/19: 9 of 9 · 19/20: 5 of 7 · 20/21: 1 of 2 · 21/22: 2 of 7 · 22/23: 9 of 9 · 23/24: 9 of 9 · 24/25: 6 of 6 · 25/26: 12 of 12 · 26/27: 16 of 16 records with wording read
Excise duty 32
Excise duty on petrol and diesel raised by UGX 50 per litre. Sch. 2, item 8(a) and (b), Excise Duty Act, FY2015/16. Wording: Motor spirit (gasoline): Ushs. 1450 per litre. Gas oil (automotive, light, amber for high speed engine): Ushs. 1130 per litreExcise duty of 10% on imported furniture. Sch. 2, item 17(c), Excise Duty Act, FY2015/16. Wording: Furniture. Other furniture: 20%Excise duty of 5% on motor vehicle lubricants. Sch. 2, item 15, Excise Duty Act, FY2015/16. Wording: Lubricants under HS codes 2710.19.51, 2710.19.52, 3403.19.00 and 3403.99.00 including motor vehicle lubricants, but not aircraft…Excise duty on cigarettes set at UGX 50,000 (soft cap) and UGX 80,000 (hinge lid) per 1,000 sticks. Sch. 2, item 1(a) and (b), Excise Duty Act, FY2016/17. Wording: (a) Soft cap UShs.50,000 per 1,000 sticks (b) Hinge lid UShs.80, 000 per 1,000 sticksExcise duty on petrol set at UGX 1,100 and on diesel at UGX 780 per litre. Sch. 2, Part I, item 8(a) and (b), Excise Duty Act, FY2016/17. Wording: (a) Motor spirit (gasoline): Ushs.1,100 per litre (b) Gas oil (automotive, light, amber for high speed engine): Ushs. 780/- per litreExcise duty on furniture set at 10%, with hospital furniture exempt. Sch. 2, item 17, Excise Duty Act, FY2016/17. Wording: 17 Furniture (a) specialized hospital furniture Nil (b) other furniture 10%Refund of excise duty on goods converted into approved healthcare or medical products. s. 10(3), Excise Duty Act, FY2016/17. Wording: (3) Where excisable goods on which excise duty has been paid are converted into approved healthcare or medical products, a refund of the…Excise duty on beer: a per-litre minimum added to the ad valorem rates. Sch. 2, Part I, item 2, Excise Duty Act, FY2017/18. Wording: 2 Beer (a) Malt beer: 60% or shs. 1860 per litre, whichever is higher (b) Beer whose local raw material content excluding water is at least…Excise duty of UGX 200 per litre on cooking oil. Sch. 2, item 18, Excise Duty Act, FY2018/19. Wording: Cooking oil: Ushs. 200 per litreExcise duty on mobile money and bank charges raised from 10% to 15%. Sch. 2, item 14, Excise Duty Act, FY2018/19. Wording: Ledger fees, ATM fees, withdrawal fees, periodic charges and other transaction and non-transaction charges, excluding loans or the…Excise duty on petrol and diesel raised by UGX 100 per litre. Sch. 2, Part I, item 8(a) and (b), Excise Duty Act, FY2018/19. Wording: (a) Motor spirit (gasoline): Shs.1200 per litre (b) Gas oil (automotive, light, amber for high speed engine): Shs.880 per litreLevy on mobile money withdrawals, cut from 1% to 0.5% of the value. Sch. 2, item 13(e), Excise Duty Act, FY2018/19. Wording: Mobile money transactions of withdrawals of cash: 0.5% of the value of transactionExcise duty of UGX 200,000 on motorcycles at first registration. Sch. 2, item 19, Excise Duty Act, FY2018/19. Wording: Motorcycles; at first registration: Ushs. 200,000Daily excise duty of UGX 200 on over-the-top (social media) services. s. 3(5), Excise Duty Act, FY2018/19. Wording: A telecommunications service operator providing data used for accessing over-the-top services is liable to account for and pay excise duty…Excise duty harmonised at 12% on telecommunication services. Sch. 2, item 13(a), Excise Duty Act, FY2018/19. Wording: Airtime on mobile cellular, landlines and public pay phones: 12% of the fee chargedTax stamps: digital tax stamps on prescribed goods. s. 20, Tax Procedures Code Act, FY2019/20. Wording: (1) A person dealing in goods, whether locally manufactured or imported, shall affix a tax stamp on any goods locally manufactured or…Additional UGX 100 per litre on petrol and diesel. Sch. 2, item 8(a) and (b), Excise Duty Act, FY2021/22. Wording: Motor spirit (gasoline): Ushs. 1450 per litre. Gas oil (automotive, light, amber for high speed engine): Ushs. 1130 per litreExcise on plastics broadened to cover all plastics. Sch. 2, item 11, Excise Duty Act, FY2021/22. Wording: Plastics. Sacks and bags of polymers of ethylene and other plastics under HS codes 3923.21.00 and 3923.29.00 except vacuum packaging bags…Excise duty on bank charges extended to Islamic banking equivalents. Sch. 2, item 14, Excise Duty Act, FY2023/24. Wording: Ledger fees, ATM fees, withdrawal fees, periodic charges and other transaction and non-transaction charges, excluding loans or the…Excise duty on beer with at least 75% local raw materials set at 30% or UGX 900 per litre, and the barley beer rate repealed. Sch. 2, item 2(b), Excise Duty Act, FY2025/26. Wording: (b) Beer whose local raw material content, excluding water, is at least 75% by weight of its constituent 30% or Ushs. 900 per litre,…Excise duty on cigarettes raised, with imported packs charged at more than double the local rate. Sch. 2, item 1(a) and (b), Excise Duty Act, FY2025/26. Wording: (a) Soft cap (i) locally manufactured Ushs. 65,000 per 1000 sticks (ii) imported Ushs. 150,000 per 1000 sticks (b) Hinge lid (i) locally…Excise duty on plastic sacks and bags cut to 2.5% or USD 70 per tonne. Sch. 2, item 11, Excise Duty Act, FY2025/26. Wording: Plastics. Sacks and bags of polymers of ethylene and other plastics under HS codes 3923.21.00 and 3923.29.00 except vacuum packaging bags…Remission of excise duty paid on damaged, expired or obsolete goods. s. 13A(1), Excise Duty Act, FY2025/26. Wording: 13A. Remission of duty paid on damaged, expired or obsolete goods (1) A person liable to pay excise duty may apply to the Commissioner for…Excise duty on cement raised to UGX 750 per 50 kg and extended to adhesives, grout and lime. Sch. 2, item 7, Excise Duty Act, FY2026/27. Wording: Cement, adhesives, grout, white cement or lime Ushs. 750 per 50 kgExcise duty of UGX 500 per litre or kilogram introduced on cooking fat. Sch. 2, item 29, Excise Duty Act, FY2026/27. Wording: 29. Cooking fat Ushs. 500 per litre or kgExcise duty on cooking oil doubled to UGX 400 per litre. Sch. 2, item 18, Excise Duty Act, FY2026/27. Wording: 18. Cooking oil Ushs. 400 per litreExcise duty on petrol raised to UGX 1,750 and on diesel to UGX 1,430 per litre. Sch. 2, item 8(a) and (b), Excise Duty Act, FY2026/27. Wording: (a) Motor spirit (gasoline) Ushs. 1750 per litre (b) Gas oil (automotive, light, amber for high speed engines) Ushs. 1430 per litreExcise duty on motorcycles at first registration raised from UGX 200,000 to UGX 500,000. Sch. 2, item 19, Excise Duty Act, FY2026/27. Wording: 19. Motorcycles; at first registration Ushs. 500,000Excise duty introduced on paints, varnishes and lacquers. Sch. 2, item 28, Excise Duty Act, FY2026/27. Wording: 28. Paints, varnishes and lacquers (a) locally manufactured or produced paints, varnishes and lacquers 3% or Ushs. 50 per litre or per kg,…Excise duty on plastics extended to single-use plastic products and granules. Sch. 2, item 11, Excise Duty Act, FY2026/27. Wording: 11. Plastics Plastic granules used in the manufacture of single use plastic products, single use plastic products including disposable…Excise duty on imported spirits under 80% alcohol set at 80% or UGX 3,500 per litre. Sch. 2, item 3(c)(ii), Excise Duty Act, FY2026/27. Wording: (c) Any other un-denatured spirits (ii) that are imported, of alcoholic strength by volume of less than 80% 80% or Ushs. 3,500 per litre,…Excise duty on sugar doubled to UGX 200 per kilogram. Sch. 2, item 9, Excise Duty Act, FY2026/27. Wording: Cane or beet sugar and chemically pure sucrose in solid form Ushs. 200 per kg
Income tax 16
Employment income of Members of Parliament, except salary, exempted from income tax. s. 21(1)(qa), Income Tax Act, FY2016/17. Wording: (qa) the employment income of a person employed as a Member of Parliament, except salary.Treaty benefits denied to persons without beneficial ownership or economic substance. s. 88(5), Income Tax Act, FY2016/17. Wording: (5) Except for a public listed company, where an international agreement concluded by the Government of Uganda with another contracting…Withholding tax of 15% on winnings from betting. s. 118C and Sch. 3, Part X, Income Tax Act, FY2017/18. Wording: 118C. Payments for winnings of sports betting or pool betting. A person who makes payments for winnings of sports betting or pool betting…Minister empowered to prescribe estimates of rent for rental tax. s. 5(4) to (6), Income Tax Act, FY2017/18. Wording: (4) For the purposes of assessing rental tax under this section, the Minister shall, by statutory instrument, prescribe estimates of rent…Withholding tax of 1% on persons engaged in agriculture. s. 118E and Sch. 3, Part XII(1), Income Tax Act, FY2018/19. Wording: 118E. Withholding of tax on payments for agricultural supplies. A person who makes a gross payment for agricultural supplies in excess of…Final withholding tax of 10% on commissions paid to mobile money and airtime agents. s. 133, s. 139(b) and Sch. 4, Part XIII, Income Tax Act, FY2018/19. Wording: A telecommunications service provider who makes a payment of a commission for airtime distribution or provision of mobile money services…Withholding of 6% on the purchase of a business or business asset. s. 130(2) and Sch. 4, Part X, para. 3, Income Tax Act, FY2019/20. Wording: (2) A resident person who purchases a business or business asset shall withhold tax at a rate specified in Part X of Schedule 4 to this…Withholding tax on interest from long-term government securities cut to 10%; infrastructure bond interest exempted. Sch. 4, Part IX, para. 3, Income Tax Act, FY2019/20. Wording: 3. The withholding tax rate for interest payments on Government securities to a resident person under section 127 is-- (a) twenty percent…Income tax of 5% on non-residents supplying digital services to customers in Uganda. s. 86A(1) (Cap. 340), Income Tax Act, FY2023/24. Wording: 86A. Taxation of non-residents providing digital services (1) A tax is imposed on every non-resident person deriving income from providing…Losses carried forward beyond seven years limited to 50% a year. s. 38(5a) (Cap. 340), Income Tax Act, FY2023/24. Wording: (5a) Notwithstanding the provisions of this section, a taxpayer who, after a period of seven years of income, carries forward assessed…Employment income of public prosecutors exempted from income tax. s. 21(1)(qb) (Cap. 340), Income Tax Act, FY2023/24. Wording: (qb) the employment income of a prosecutor in the Office of the Director of Public Prosecution;Digital services supplied to an associate in Uganda taken out of the non-resident digital services tax and into withholding. s. 86(5) and (6), Income Tax Act, FY2025/26. Wording: (5) This section shall not apply where a non-resident person is deriving income from providing digital services in Uganda to an associate…Three-year income tax exemption for start-ups founded by citizens. s. 21(1)(za), Income Tax Act, FY2025/26. Wording: (za) the income derived from a business established by a citizen after 1st July, 2025, for a period of three years where the (i) business…Income tax exemption of the Bujagali hydro power project extended to June 2032. s. 21(1)(ab), Income Tax Act, FY2026/27. Wording: (ab) the income of Bujagali hydro power project, up to 30th June, 2032;Income tax exemption for large hotel and tourism developments. s. 21(1)(ah), Income Tax Act, FY2026/27. Wording: (ah) income of a developer of a hotel or tourism facility whose investment capital is at least ten million United States Dollars, in the…Tax-free band of employment income raised to UGX 4.02 million a year. Sch. 4, Part 1, Income Tax Act, FY2026/27. Wording: Part 1 Rates of income tax for individuals The income tax rates applicable to resident individuals are Chargeable income Rate of tax Not…
VAT 16
VAT on wheat grain reinstated at 18%. Sch. 3, para. 1(a), Value Added Tax Act, FY2017/18. Wording: (a) the supply of livestock, unprocessed foodstuffs and unprocessed agricultural products except wheat grain;Drugs and medicines exempted from VAT; locally made medicines zero-rated. Sch. 3, para. 1(am); Sch. 4, para. 1(c), Value Added Tax Act, FY2019/20. Wording: (am) the supply of imported drugs, medicines and medical sundries; (c) the supply of drugs, medicines and medical sundries manufactured in…Withholding VAT reintroduced at 6%. s. 5(2) to (6), Value Added Tax Act, FY2019/20. Wording: (2) The Minister shall, by notice in the Gazette, designate a person who shall withhold tax on payment of taxable supplies. (3) A person…Electronic receipting and invoicing (EFRIS). s. 92, Tax Procedures Code Act, FY2020/21. Wording: (1) A taxpayer may issue an e-invoice or e-receipt, or employ an electronic fiscal device which shall be linked to the centralised…VAT exemption for assistive devices for persons with disability and airport user service charges. Second Sch., para. 1(ppp) and (qqq) (Cap. 349), Value Added Tax Act, FY2022/23. Wording: (ppp) the supply of assistive devices for persons with disability; (qqq) the supply of airport user services charged by the Civil Aviation…Cash-basis VAT accounting for traders up to UGX 500 million and suppliers to Government. s. 26(1) (Cap. 349), Value Added Tax Act, FY2022/23. Wording: (1) This section applies to (a) a taxable person, the annual value of whose taxable supplies does not exceed five hundred million…VAT exemption on cotton seed cake repealed. Second Sch., para. 1(sd) (Cap. 349), Value Added Tax Act, FY2022/23. Wording: (c) by repealing subparagraph (sd);VAT charged on imported services used to make exempt supplies. s. 20(2) (Cap. 349), Value Added Tax Act, FY2022/23. Wording: The Value Added Tax Act, Cap. 349, in this Act referred to as the principal Act, is amended in section 20 (2), by repealing the phrase "or…Sanitary towels, menstrual cups, tampons and their inputs zero-rated for VAT. Third Sch., para. 1(j) (Cap. 349), Value Added Tax Act, FY2022/23. Wording: the supply of sanitary towels, menstrual cups, tampons and the inputs for their manufacture;VAT on goods sold at auction made payable by the recipient of the proceeds. s. 5(1)(ab) and s. 10(4), Value Added Tax Act, FY2024/25. Wording: (ab) in the case of a supply of goods through auction, is to be paid by the recipient of the proceeds of the auction;Free goods and services given by employers to employees made taxable supplies for VAT. s. 18(9a), Value Added Tax Act, FY2024/25. Wording: (9a) The supply of goods or services by an employer who is a taxable person to an employee for no consideration, shall be regarded as a…VAT exemptions for locally made electric vehicles, charging and ethanol cooking stoves. Sch. 3, para. 1(wa) to (wc), Value Added Tax Act, FY2024/25. Wording: (wa) the supply of an electric vehicle, locally manufactured or supply of frames and bodies of electric vehicles, locally fabricated; (wb)…Threshold for offsetting overpaid VAT raised from UGX 5 million to UGX 10 million. s. 34(2), Value Added Tax Act, FY2024/25. Wording: Section 34 of the principal Act is amended in subsection (2), by substituting for the words "five million shillings" wherever the words…Supply of aircraft zero-rated for VAT. Sch. 4, para. 1(j), Value Added Tax Act, FY2025/26. Wording: (j) the supply of aircraft.Solar lanterns and biomass pellets exempted from VAT. Sch. 3, para. 1(v) and (ba), Value Added Tax Act, FY2025/26. Wording: (v) the supply of deep cycle batteries, solar lanterns and raw materials for the manufacture of deep cycle batteries and solar lanterns;…VAT registration threshold doubled to UGX 300 million a year. s. 7(2), Value Added Tax Act, FY2026/27. Wording: Section 7 of the principal Act is amended in subsection (2), by substituting for the words "one hundred fifty", the words "three hundred".
Tax administration 12
Business premises may be closed for up to 15 days for failing to use e-invoicing or tax stamps. s. 33(2), Tax Procedures Code Act, FY2022/23. Wording: (2) Where a taxpayer does not pay the tax due or fails to comply with the requirements of electronic receipting and invoicing or tax stamps…Rewards for informers set at 1% of tax assessed or 5% of tax recovered, capped. s. 74A, Tax Procedures Code Act, FY2022/23. Wording: 74A. Payment of informers (1) The Commissioner shall pay to a person who (a) provides information leading to identification of unassessed…Offences created for failing to use e-invoicing and for forging or defacing tax stamps and e-receipts. s. 62E, Tax Procedures Code Act, FY2022/23. Wording: 62E. Failure to use an electronic receipting or invoicing A taxpayer specified under section 73 A (2) who does not issue an electronic…Remission of irrecoverable tax by the Minister made subject to Parliament's approval. s. 40(2), Tax Procedures Code Act, FY2023/24. Wording: (2) Where a tax payer's case is referred to the Minister under subsection (1) and the Minister is satisfied that the tax due cannot be…Tampering with a digital tax stamps machine, or stamping the wrong goods, made an offence. s. 19B(6a), Tax Procedures Code Act, FY2023/24. Wording: (6a) A person who makes an unauthorised interference to or tampers with a digital tax stamps machine commits an offence and is liable, on…Interest and penalties at June 2023 waived where the principal tax is paid by December 2023. s. 40D(1), Tax Procedures Code Act, FY2023/24. Wording: 40D.Waiver of interest and penalty on payment of principal tax (1) Any interest and penalty outstanding as at 30th June, 2023, shall be…Deductions for destroyed stock allowed only if URA is told before destruction. s. 18A, Tax Procedures Code Act, FY2024/25. Wording: 18A. Destruction of goods (1) A taxpayer who intends to claim a deduction of, or credit for the goods destroyed as a result ofInterest and penalties at June 2023 waived where the principal tax is paid by December 2024. s. 47A(1), Tax Procedures Code Act, FY2024/25. Wording: 47A. Waiver of interest and penalty on payment of principal tax (1) Any interest and penalty outstanding as at 30th June, 2023 shall be…Penalty for failing to use e-invoicing or e-receipting set at double the tax due. s. 93(1) and (2), Tax Procedures Code Act, FY2025/26. Wording: in subsection (1), by substituting for the words "tax due on the goods or services, or four hundred currency points, whichever is higher",…All casino, gaming and betting stakes and payouts to pass through a central payments gateway linked to URA. s. 93A(1), Tax Procedures Code Act, FY2025/26. Wording: 93A. Gaming and betting centralised payments gateway system (1) An operator of a casino, gaming or betting activity shall only receive a…National identification and company registration numbers to serve as tax identification numbers. s. 4(1), Tax Procedures Code Act, FY2025/26. Wording: 4. Tax identification number (1) For tax purposes, the following shall be used as tax identification numbers (a) a national identification…Interest and penalties outstanding at June 2024 waived where the principal tax is paid by June 2026. s. 47B(1), Tax Procedures Code Act, FY2025/26. Wording: 47B. Waiver of interest and penalty on payment of principal tax (1) Any interest and penalty outstanding as at 30th June, 2024, shall be…
Withholding tax 4
Withholding tax on winnings from sports and pool betting repealed. s. 118C (Cap. 340), Income Tax Act, FY2016/17. Wording: 10. Repeal of section 118C of the principal Act. Section 118C of the principal Act is repealed.Withholding tax on winnings narrowed to betting, gaming removed. s. 118C (Cap. 340), Income Tax Act, FY2023/24. Wording: 118C. Withholding of tax on payments for winnings of betting A person who makes payment for winnings of betting shall withhold tax on the…Withholding tax of 5% on debenture interest paid by a resident company to non-residents. Sch. 4, Part V, para. 2A, Income Tax Act, FY2026/27. Wording: 2A. The withholding tax rate on the interest paid by a resident company in respect of debentures to a non-resident person under section 82…Withholding tax of 6% on payments to public entertainers. s. 135B(1), Income Tax Act, FY2026/27. Wording: 135B. Withholding tax on public entertainer (1) A person who pays a public entertainer shall withhold tax on the gross payment at the rate…
Stamp duty 3
Stamp duty on deposits of title deeds and security bonds for loans cut to nil. Sch. 2, items 6 and 56, Stamp Duty Act, FY2022/23. Wording: AGREEMENT relating to deposit of title- deeds, pawn pledge - of the total value NilStamp duty on Islamic finance instruments aligned with conventional instruments. s. 63A(1), Stamp Duty Act, FY2023/24. Wording: 63A. Re-characterisation of instruments under Islamic financial business (1) For purposes of determining whether an instrument is…Stamp duty on registration or transfer of motor vehicles and motorcycles. Sch. 2, item 67, Stamp Duty Act, FY2026/27. Wording: 67. Registration or transfer of (a) motorcycle, tricycle or quadricycle 30,000/= (b) any other motor vehicle 200,000/=
91 of 91 records shown. The Stata do-file imports the CSV saved beside it and labels every variable.
Register of Amendmentsto the tax laws of Uganda, kept from FY2014/15
| No. | Year | Act and section | Particulars of the amendment | Forecast, UGX bn | Reported, UGX bn | Evidence | File |
|---|---|---|---|---|---|---|---|
| 1 | 2015/16 | Excise Duty Act (Cap 336) Sch. 2, item 8 | Excise duty on petrol and diesel raised by UGX 50 per litre EDA-2015-FUEL50 · Rate increase | nil | 82.07 | Reported yield ! law pending | |
| 2 | 2015/16 | Excise Duty Act (Cap 336) Sch. 2, item 17 | Excise duty of 10% on imported furniture EDA-2015-FURN10 · New tax | nil | not printed | Pending verification ! law pending | |
| 3 | 2015/16 | Excise Duty Act (Cap 336) Sch. 2, item 15 | Excise duty of 5% on motor vehicle lubricants EDA-2015-LUBE5 · New tax | nil | 16.07 | Reported yield ! law pending | |
| 4 | 2016/17 | Excise Duty Act (Cap 336) provision pending | Excise duty on cigarettes set at UGX 50,000 (soft cap) and UGX 80,000 (hinge lid) per 1,000 sticks EDA-2016-CIGARETTES · Rate increase | nil | not printed | Verified law § law read | |
| 5 | 2016/17 | Excise Duty Act (Cap 336) provision pending | Excise duty on petrol set at UGX 1,100 and on diesel at UGX 780 per litre EDA-2016-FUEL · Rate increase | nil | not printed | Verified law § law read | |
| 6 | 2016/17 | Excise Duty Act (Cap 336) provision pending | Excise duty on furniture set at 10%, with hospital furniture exempt EDA-2016-FURNITURE · Rate structure | nil | not printed | Verified law § law read | |
| 7 | 2016/17 | Excise Duty Act (Cap 336) provision pending | Refund of excise duty on goods converted into approved healthcare or medical products EDA-2016-HEALTH-REFUND · Exemption | nil | not printed | Verified law § law read | |
| 8 | 2016/17 | Income Tax Act (Cap 338) provision pending | Withholding tax on winnings from sports and pool betting repealed ITA-2016-BETTING-REPEAL · Exemption removed | nil | not printed | Verified law § law read | |
| 9 | 2016/17 | Income Tax Act (Cap 338) provision pending | Employment income of Members of Parliament, except salary, exempted from income tax ITA-2016-MP-EXEMPT · Exemption | nil | not printed | Verified law § law read | |
| 10 | 2016/17 | Income Tax Act (Cap 338) provision pending | Treaty benefits denied to persons without beneficial ownership or economic substance ITA-2016-TREATY · Base broadening | nil | not printed | Verified law § law read | |
| 11 | 2017/18 | Excise Duty Act (Cap 336) Sch. 2, item 3 | Excise duty on beer: a per-litre minimum added to the ad valorem rates EDA-2017-BEER · Rate structure | nil | 14.58 | Reported yield § law read | |
| 12 | 2017/18 | Income Tax Act (Cap 338) s. 131 and Sch. 4, Part XI | Withholding tax of 15% on winnings from betting ITA-2017-BETTING15 · Withholding | nil | 11.69 | Reported yield § law read | |
| 13 | 2017/18 | Income Tax Act (Cap 338) s. 5(4) to (6) | Minister empowered to prescribe estimates of rent for rental tax ITA-2017-RENTEST · Administration | 174.63 | not printed | Official forecast § law read | |
| 14 | 2017/18 | Value Added Tax Act (Cap 344) Sch. 3, para. 1(a) | VAT on wheat grain reinstated at 18% VAT-2017-WHEAT · Exemption removed | nil | 125.16 | Reported yield § law read | |
| 15 | 2018/19 | Excise Duty Act (Cap 336) Sch. 2, item 18 | Excise duty of UGX 200 per litre on cooking oil EDA-2018-COOKOIL · New tax | 3 | 39.84 | Reported yield § law read | |
| 16 | 2018/19 | Excise Duty Act (Cap 336) Sch. 2, items 13(c) and 14 | Excise duty on mobile money and bank charges raised from 10% to 15% EDA-2018-FEES15 · Rate increase | 45 | not printed | Official forecast § law read | |
| 17 | 2018/19 | Excise Duty Act (Cap 336) Sch. 2, item 8 | Excise duty on petrol and diesel raised by UGX 100 per litre EDA-2018-FUEL100 · Rate increase | 196.4 | not printed | Official forecast § law read | |
| 18 | 2018/19 | Excise Duty Act (Cap 336) Sch. 2, item 13(e) | Levy on mobile money withdrawals, cut from 1% to 0.5% of the value EDA-2018-MMLEVY · New tax | 115 | 157.23 | Reported yield § law read | |
| 19 | 2018/19 | Excise Duty Act (Cap 336) Sch. 2, item 19 | Excise duty of UGX 200,000 on motorcycles at first registration EDA-2018-MOTORCYCLE · New tax | 8 | not printed | Official forecast § law read | |
| 20 | 2018/19 | Excise Duty Act (Cap 336) s. 3(5) | Daily excise duty of UGX 200 on over-the-top (social media) services EDA-2018-OTT · New tax | 284 | 49.52 | Reported yield § law read | |
| 21 | 2018/19 | Excise Duty Act (Cap 336) Sch. 2, item 13(a) and (d) | Excise duty harmonised at 12% on telecommunication services EDA-2018-TELECOM12 · Rate structure | 30 | not printed | Official forecast § law read | |
| 22 | 2018/19 | Income Tax Act (Cap 338) provision pending | Withholding tax of 1% on persons engaged in agriculture ITA-2018-AGRI1 · Withholding | nil | not printed | Verified law § law read | |
| 23 | 2018/19 | Income Tax Act (Cap 338) s. 133, s. 139(b) and Sch. 4, Part XIII | Final withholding tax of 10% on commissions paid to mobile money and airtime agents ITA-2018-COMMISSION10 · Withholding | nil | not printed | Verified law § law read | |
| 24 | 2019/20 | East African Community Common External Tariff, applied under the EAC Customs Management Act provision pending | Common External Tariff raised on products made in Uganda, such as tiles and steel CET-2019-PROTECT · Rate increase | 30 | 107.8 | Reported yield ! law pending | |
| 25 | 2019/20 | Income Tax Act (Cap 338) s. 130(2) and Sch. 4, Part X, para. 3 | Withholding of 6% on the purchase of a business or business asset ITA-2019-ASSET6 · Withholding | 13 | 17.31 | Reported yield § law read | |
| 26 | 2019/20 | Income Tax Act (Cap 338) Sch. 4, Part IX, para. 3; s. 21, paragraph (af) | Withholding tax on interest from long-term government securities cut to 10%; infrastructure bond interest exempted ITA-2019-BONDS10 · Rate reduction | -24 | -42.43 | Reported yield § law read | |
| 27 | 2019/20 | Stamp Duty Act (Cap 339) provision pending | Stamp duty on debt instruments: specific rates in place of ad valorem rates SDA-2019-DEBT · Rate structure | -6 | not printed | Official forecast ! law pending | |
| 28 | 2019/20 | Tax Procedures Code Act (Cap 343) ss. 20 and 21 | Tax stamps: digital tax stamps on prescribed goods TPC-DTS · Administration | 150 | not printed | Official forecast § law read | |
| 29 | 2019/20 | Value Added Tax Act (Cap 344) Sch. 3, para. 1(am); Sch. 4, para. 1(c) | Drugs and medicines exempted from VAT; locally made medicines zero-rated VAT-2019-MEDICINES · Exemption | 7 | 9.35 | Reported yield § law read | |
| 30 | 2019/20 | Value Added Tax Act (Cap 344) s. 5(2) to (6) | Withholding VAT reintroduced at 6% VAT-2019-WHVAT · Withholding | 49.46 | 4.1 | Reported yield § law read | |
| 31 | 2020/21 | Excise Duty Act (Cap 336) provision pending | Excise Duty (Amendment) Act 2020 in force from 27 November 2020, part way through the financial year EDA-2020-LATEASSENT · Timing | nil | -71.16 | Reported yield § law read | |
| 32 | 2020/21 | Tax Procedures Code Act (Cap 343) ss. 92 and 93 | Electronic receipting and invoicing (EFRIS) TPC-EFRIS · Administration | 170 | 0.64 (FY2019/20) | Causal estimate § law read | |
| 33 | 2021/22 | East African Community Common External Tariff, applied under the EAC Customs Management Act provision pending | Import duty of 10% on crude palm oil CET-2021-CPO · Rate increase | 30 | 26.77 | Reported yield ! law pending | |
| 34 | 2021/22 | East African Community Common External Tariff, applied under the EAC Customs Management Act provision pending | Stay of application of the EAC CET: 35% or USD 3 per kg on textiles CET-2021-TEXTILES · Rate increase | 32 | 77.98 | Reported yield ! law pending | |
| 35 | 2021/22 | Excise Duty Act (Cap 336) Sch. 2, item 8 | Additional UGX 100 per litre on petrol and diesel EDA-2021-FUEL100 · Rate increase | nil | 204.21 | Reported yield ! law pending | |
| 36 | 2021/22 | Excise Duty Act (Cap 336) Sch. 2, item 11 | Excise on plastics broadened to cover all plastics EDA-2021-PLASTICS · Base broadening | nil | 43.08 | Reported yield ! law pending | |
| 37 | 2021/22 | Export and sector levies in non-tax Acts (Fish Act 2021, Mining Act 2021, Tobacco Control law) provision pending | Export levy of 8% of the value of fish maw (Fish Act 2021) LEV-2021-FISHMAW · Levy | 6 | 6.74 | Reported yield ! law pending | |
| 38 | 2021/22 | Export and sector levies in non-tax Acts (Fish Act 2021, Mining Act 2021, Tobacco Control law) provision pending | Export levies on processed gold (5%) and unprocessed minerals (10%) (Mining Act 2021) LEV-2021-MINERALS · Levy | 30 | 2.32 | Reported yield ! law pending | |
| 39 | 2021/22 | Export and sector levies in non-tax Acts (Fish Act 2021, Mining Act 2021, Tobacco Control law) provision pending | Levy of USD 0.8 per kilogram of leaf tobacco exported LEV-2021-TOBACCO · Levy | 10 | 0.05 | Reported yield ! law pending | |
| 40 | 2022/23 | Stamp Duty Act (Cap 339) provision pending | Stamp duty on deposits of title deeds and security bonds for loans cut to nil SDA-2022-LOANS · Rate reduction | nil | not printed | Verified law § law read | |
| 41 | 2022/23 | Tax Procedures Code Act (Cap 343) provision pending | Business premises may be closed for up to 15 days for failing to use e-invoicing or tax stamps TPC-2022-CLOSURE · Administration | nil | not printed | Verified law § law read | |
| 42 | 2022/23 | Tax Procedures Code Act (Cap 343) provision pending | Rewards for informers set at 1% of tax assessed or 5% of tax recovered, capped TPC-2022-INFORMERS · Administration | nil | not printed | Verified law § law read | |
| 43 | 2022/23 | Tax Procedures Code Act (Cap 343) provision pending | Offences created for failing to use e-invoicing and for forging or defacing tax stamps and e-receipts TPC-2022-OFFENCES · Administration | nil | not printed | Verified law § law read | |
| 44 | 2022/23 | Value Added Tax Act (Cap 344) provision pending | VAT exemption for assistive devices for persons with disability and airport user service charges VAT-2022-ASSISTIVE · Exemption | nil | not printed | Verified law § law read | |
| 45 | 2022/23 | Value Added Tax Act (Cap 344) provision pending | Cash-basis VAT accounting for traders up to UGX 500 million and suppliers to Government VAT-2022-CASHBASIS · Timing | nil | not printed | Verified law § law read | |
| 46 | 2022/23 | Value Added Tax Act (Cap 344) provision pending | VAT exemption on cotton seed cake repealed VAT-2022-COTTONSEED · Exemption removed | nil | not printed | Verified law § law read | |
| 47 | 2022/23 | Value Added Tax Act (Cap 344) provision pending | VAT charged on imported services used to make exempt supplies VAT-2022-IMPORTED-SERVICES · Base broadening | nil | not printed | Verified law § law read | |
| 48 | 2022/23 | Value Added Tax Act (Cap 344) provision pending | Sanitary towels, menstrual cups, tampons and their inputs zero-rated for VAT VAT-2022-SANITARY · Exemption | nil | not printed | Verified law § law read | |
| 49 | 2023/24 | Excise Duty Act (Cap 336) provision pending | Excise duty on bank charges extended to Islamic banking equivalents EDA-2023-ISLAMIC · Base broadening | nil | not printed | Verified law § law read | |
| 50 | 2023/24 | Income Tax Act (Cap 338) provision pending | Withholding tax on winnings narrowed to betting, gaming removed ITA-2023-BETTING · Rate structure | nil | not printed | Verified law § law read | |
| 51 | 2023/24 | Income Tax Act (Cap 338) provision pending | Income tax of 5% on non-residents supplying digital services to customers in Uganda ITA-2023-DST · New tax | nil | not printed | Verified law § law read | |
| 52 | 2023/24 | Income Tax Act (Cap 338) provision pending | Losses carried forward beyond seven years limited to 50% a year ITA-2023-LOSSES · Base broadening | nil | not printed | Verified law § law read | |
| 53 | 2023/24 | Income Tax Act (Cap 338) provision pending | Employment income of public prosecutors exempted from income tax ITA-2023-PROSECUTORS · Exemption | nil | not printed | Verified law § law read | |
| 54 | 2023/24 | Stamp Duty Act (Cap 339) provision pending | Stamp duty on Islamic finance instruments aligned with conventional instruments SDA-2023-ISLAMIC · Administration | nil | not printed | Verified law § law read | |
| 55 | 2023/24 | Tax Procedures Code Act (Cap 343) provision pending | Remission of irrecoverable tax by the Minister made subject to Parliament's approval TPC-2023-REMISSION · Administration | nil | not printed | Verified law § law read | |
| 56 | 2023/24 | Tax Procedures Code Act (Cap 343) provision pending | Tampering with a digital tax stamps machine, or stamping the wrong goods, made an offence TPC-2023-STAMP-OFFENCES · Administration | nil | not printed | Verified law § law read | |
| 57 | 2023/24 | Tax Procedures Code Act (Cap 343) provision pending | Interest and penalties at June 2023 waived where the principal tax is paid by December 2023 TPC-2023-WAIVER · Administration | nil | not printed | Verified law § law read | |
| 58 | 2024/25 | Tax Procedures Code Act (Cap 343) provision pending | Deductions for destroyed stock allowed only if URA is told before destruction TPC-2024-DESTRUCTION · Base broadening | nil | not printed | Verified law § law read | |
| 59 | 2024/25 | Tax Procedures Code Act (Cap 343) provision pending | Interest and penalties at June 2023 waived where the principal tax is paid by December 2024 TPC-2024-WAIVER · Administration | nil | not printed | Verified law § law read | |
| 60 | 2024/25 | Value Added Tax Act (Cap 344) provision pending | VAT on goods sold at auction made payable by the recipient of the proceeds VAT-2024-AUCTION · Administration | nil | not printed | Verified law § law read | |
| 61 | 2024/25 | Value Added Tax Act (Cap 344) provision pending | Free goods and services given by employers to employees made taxable supplies for VAT VAT-2024-EMPLOYEE-SUPPLIES · Base broadening | nil | not printed | Verified law § law read | |
| 62 | 2024/25 | Value Added Tax Act (Cap 344) provision pending | VAT exemptions for locally made electric vehicles, charging and ethanol cooking stoves VAT-2024-EV · Exemption | nil | not printed | Verified law § law read | |
| 63 | 2024/25 | Value Added Tax Act (Cap 344) provision pending | Threshold for offsetting overpaid VAT raised from UGX 5 million to UGX 10 million VAT-2024-OFFSET · Administration | nil | not printed | Verified law § law read | |
| 64 | 2025/26 | Excise Duty Act (Cap 336) Sch. 2, item 2(b) and (c) | Excise duty on beer with at least 75% local raw materials set at 30% or UGX 900 per litre, and the barley beer rate repealed EDA-2025-BEER · Rate structure | nil | not printed | Verified law § law read | |
| 65 | 2025/26 | Excise Duty Act (Cap 336) Sch. 2, item 1(a) and (b) | Excise duty on cigarettes raised, with imported packs charged at more than double the local rate EDA-2025-CIGARETTES · Rate increase | nil | not printed | Verified law § law read | |
| 66 | 2025/26 | Excise Duty Act (Cap 336) Sch. 2, item 11 | Excise duty on plastic sacks and bags cut to 2.5% or USD 70 per tonne EDA-2025-PLASTICS · Rate reduction | nil | not printed | Verified law § law read | |
| 67 | 2025/26 | Excise Duty Act (Cap 336) s. 13A | Remission of excise duty paid on damaged, expired or obsolete goods EDA-2025-REMISSION · Administration | nil | not printed | Verified law § law read | |
| 68 | 2025/26 | Income Tax Act (Cap 338) s. 86(5) and (6) | Digital services supplied to an associate in Uganda taken out of the non-resident digital services tax and into withholding ITA-2025-DIGITAL · Rate structure | nil | not printed | Verified law § law read | |
| 69 | 2025/26 | Income Tax Act (Cap 338) s. 21(1)(za) | Three-year income tax exemption for start-ups founded by citizens ITA-2025-STARTUPS · Exemption | nil | not printed | Verified law § law read | |
| 70 | 2025/26 | Tax Procedures Code Act (Cap 343) s. 93 | Penalty for failing to use e-invoicing or e-receipting set at double the tax due TPC-2025-EFRIS-PENALTY · Administration | nil | not printed | Verified law § law read | |
| 71 | 2025/26 | Tax Procedures Code Act (Cap 343) s. 93A and 93B | All casino, gaming and betting stakes and payouts to pass through a central payments gateway linked to URA TPC-2025-GAMING-GATEWAY · Administration | nil | not printed | Verified law § law read | |
| 72 | 2025/26 | Tax Procedures Code Act (Cap 343) s. 4 | National identification and company registration numbers to serve as tax identification numbers TPC-2025-NIN · Administration | nil | not printed | Verified law § law read | |
| 73 | 2025/26 | Tax Procedures Code Act (Cap 343) s. 47B | Interest and penalties outstanding at June 2024 waived where the principal tax is paid by June 2026 TPC-2025-WAIVER · Administration | nil | not printed | Verified law § law read | |
| 74 | 2025/26 | Value Added Tax Act (Cap 344) Sch. 4, para. 1(j) | Supply of aircraft zero-rated for VAT VAT-2025-AIRCRAFT · Exemption | nil | not printed | Verified law § law read | |
| 75 | 2025/26 | Value Added Tax Act (Cap 344) Sch. 3, para. 1(v) and (ba) | Solar lanterns and biomass pellets exempted from VAT VAT-2025-SOLAR-BIOMASS · Exemption | nil | not printed | Verified law § law read | |
| 76 | 2026/27 | Excise Duty Act (Cap 336) Sch. 2, item 7 | Excise duty on cement raised to UGX 750 per 50 kg and extended to adhesives, grout and lime EDA-2026-CEMENT · Rate increase | 15 | not printed | Official forecast § law read | |
| 77 | 2026/27 | Excise Duty Act (Cap 336) Sch. 2, item 29 | Excise duty of UGX 500 per litre or kilogram introduced on cooking fat EDA-2026-COOKFAT · New tax | 15 | not printed | Official forecast § law read | |
| 78 | 2026/27 | Excise Duty Act (Cap 336) Sch. 2, item 18 | Excise duty on cooking oil doubled to UGX 400 per litre EDA-2026-COOKOIL · Rate increase | 25 | not printed | Official forecast § law read | |
| 79 | 2026/27 | Excise Duty Act (Cap 336) Sch. 2, item 8(a) and (b) | Excise duty on petrol raised to UGX 1,750 and on diesel to UGX 1,430 per litre EDA-2026-FUEL · Rate increase | 450 | not printed | Official forecast § law read | |
| 80 | 2026/27 | Excise Duty Act (Cap 336) Sch. 2, item 19 | Excise duty on motorcycles at first registration raised from UGX 200,000 to UGX 500,000 EDA-2026-MOTORCYCLE · Rate increase | 26 | not printed | Official forecast § law read | |
| 81 | 2026/27 | Excise Duty Act (Cap 336) Sch. 2, item 28 | Excise duty introduced on paints, varnishes and lacquers EDA-2026-PAINTS · New tax | 24 | not printed | Official forecast § law read | |
| 82 | 2026/27 | Excise Duty Act (Cap 336) Sch. 2, item 11 | Excise duty on plastics extended to single-use plastic products and granules EDA-2026-PLASTICS · Base broadening | 10 | not printed | Official forecast § law read | |
| 83 | 2026/27 | Excise Duty Act (Cap 336) Sch. 2, item 3(c)(ii) | Excise duty on imported spirits under 80% alcohol set at 80% or UGX 3,500 per litre EDA-2026-SPIRITS · Rate increase | 85 | not printed | Official forecast § law read | |
| 84 | 2026/27 | Excise Duty Act (Cap 336) Sch. 2, item 9 | Excise duty on sugar doubled to UGX 200 per kilogram EDA-2026-SUGAR · Rate increase | 25 | not printed | Official forecast § law read | |
| 85 | 2026/27 | Income Tax Act (Cap 338) s. 21(1)(ab) | Income tax exemption of the Bujagali hydro power project extended to June 2032 ITA-2026-BUJAGALI · Exemption | -115 | not printed | Official forecast § law read | |
| 86 | 2026/27 | Income Tax Act (Cap 338) s. 82(5); Sch. 4, Part V, para. 2A | Withholding tax of 5% on debenture interest paid by a resident company to non-residents ITA-2026-DEBENTURES5 · Withholding | nil | not printed | Verified law § law read | |
| 87 | 2026/27 | Income Tax Act (Cap 338) s. 135B; Sch. 4, Part XVI | Withholding tax of 6% on payments to public entertainers ITA-2026-ENTERTAINERS6 · Withholding | nil | not printed | Verified law § law read | |
| 88 | 2026/27 | Income Tax Act (Cap 338) s. 21(1)(ah) | Income tax exemption for large hotel and tourism developments ITA-2026-HOTELS · Exemption | nil | not printed | Verified law § law read | |
| 89 | 2026/27 | Income Tax Act (Cap 338) Sch. 4, Part 1 | Tax-free band of employment income raised to UGX 4.02 million a year ITA-2026-PAYE · Rate reduction | -96 | not printed | Official forecast § law read | |
| 90 | 2026/27 | Stamp Duty Act (Cap 339) Sch. 2, item 67 | Stamp duty on registration or transfer of motor vehicles and motorcycles SDA-2026-VEHICLES · New tax | 30 | not printed | Official forecast § law read | |
| 91 | 2026/27 | Value Added Tax Act (Cap 344) s. 7(2) | VAT registration threshold doubled to UGX 300 million a year VAT-2026-THRESHOLD · Administration | 349 | not printed | Official forecast § law read |
Entries 91 of 91. Sums in UGX billion, nominal, in the financial year named. “Nil” and “not printed” are not zero.