Case file SDA-2026-VEHICLES
Stamp duty on registration or transfer of motor vehicles and motorcycles
Highest rung reached: Official forecastLaw: read in a statutory textNew tax · Revenue
1 point pending verification
- URA's yield for the measure: URA's reports print yields by tax head only from FY2022/23, so a figure for this measure alone may never be printed.
Law
- Principal Act
- Stamp Duty Act (Cap 339), enacted as Act 13 of 2014
- Amending Act
- Stamp Duty (Amendment) Act 2026 (Act 16 of 2026) (verified)
- Provision, revised numbering (2023 revision)
- Sch. 2, item 67
- Provision, numbering before the revision
- not stated in any source read
- Principal Act dates
- assent 2014-10-19; gazette 2014-10-24; commencement 2014-07-01; Uganda Gazette 61
- Amending Act in force from
- 1 July 2026 (assented 18 May 2026; gazetted 5 June 2026)
- Tax heads and taxpayers affected
- Stamp duty. Everyone registering or buying a vehicle: UGX 30,000 for a motorcycle, tricycle or quadricycle and UGX 200,000 for any other vehicle.
- Status
- Legal: in force. Implementation: pending verification.
| Section A: The law | |
|---|---|
| Amending Act | Stamp Duty (Amendment) Act 2026 (Act 16 of 2026) |
| In force from | 1 July 2026 |
| Assent | 18 May 2026 |
| Section B: What the law said before | |
| Nothing: this provision is new. Schedule 2 ended at item 66 on 31 December 2023 with no item for registering or transferring a vehicle. Whether item 66 (any other instrument, UGX 15,000) was applied to vehicle transfers is not shown by the Act and is left open.Checked in ULII-SDA-2023, PDF page 42, Sch. 2, items 65 and 66 | |
| Section C: What it does to a worked example | |
| Importer: registering one motorcycle | 0 → 30,000 +30,000 UGX of stamp dutyVERIFIED LAW: new item 67 (whether item 66 applied before is open) |
| Buyer: transferring a used car | 0 → 200,000 +200,000 UGX of stamp dutyVERIFIED LAW: new item 67 (whether item 66 applied before is open) |
| Section D: Paperwork | |
| A stamp duty payment at registration or transfer | |
| *** END OF CHANGE SLIP *** | |
The wording in force
as at 2026-07-01
67. Registration or transfer of (a) motorcycle, tricycle or quadricycle 30,000/= (b) any other motor vehicle 200,000/= Verified law: Wording or a date read in a statutory text, with the version and page named.[ACT-SDA-2026-16, PDF page 5, s. 4]
Redline pending verification
Reason
Stated objective pending verification
Revenue
Amendment-level revenue contribution not reliably quantified.
- Rung 1
Observed change
Observed: A value or event as an official source records it, copied without calculation.Missing. The story page draws no collections series for this tax head, so no before and after is shown.
- Rung 2
Official forecast
Official forecast: What MoFPED or URA said a measure would raise, or why it was made, before the year began.- MoFPED: UGX 30 bn expected in FY2026/27 (Stamp duty on first registration and transfer of motor vehicles and motorcycles).[MOF-BS-2627, printed page 40, PDF page 44]
- Rung 3
Reported yield
Reported yield: What URA attributes to a measure after the year. An official attribution, not a causal estimate.Missing. URA's annual revenue reports read for the register attribute no yield to this measure. URA's measure-level policy tables, where they exist, would settle it (URA Research and Planning).
- Rung 4
Static or modelled estimate
Modelled estimate: A mechanical or model calculation, with every assumption shown.Missing. No estimate made. A static estimate needs the taxable base before the change (volumes or values by product), which the register does not hold.
- Rung 5
Causal estimate
Causal estimate: An effect identified by a stated research design against a comparison group.Missing. No study with a defensible identification strategy was found for this amendment.
- Rung 6
Wider impact
Interpretation: A reading of the evidence, by a named source or by this register.Missing. No source read for the register describes effects on prices, compliance cost, investment or equity.
What is known, what is uncertain, and what would settle it
- Known: official forecast.
- Uncertain: observed change, reported yield, static or modelled estimate, causal estimate, wider impact; and 1 open point below.
Pathway
From the amendment to its wider consequences. Select a link to read what supports it. No money is drawn along the chain, because no flow along it is measured.
Verified: A source read for the register documents this link.
The provision is read in the ULII consolidated text.
- amendment: verified. The provision is read in the ULII consolidated text.
- mechanism: verified. A new charge on a base not taxed before.
- implementation: no evidence. No source read dates its implementation.
- response: no evidence. No source read describes how taxpayers responded.
- outcome: no evidence. No reported yield or estimate.
- wider: no evidence. No source read measures wider effects. No evidence found is not evidence of no effect.
Consequences
Graded against ten criteria. No composite score: a reform that raises money can still be regressive or costly to comply with, and one that loses revenue can serve a legitimate aim. Revenue effectiveness is graded by a stated rule; the rest only where a source speaks to them.
What worked
No criterion graded effective on the evidence read.
What did not
No criterion graded ineffective or counterproductive on the evidence read.
Open or not evaluated
Revenue effectiveness
No pair of official forecast and reported yield in shillings.(graded by rule)
Not evaluated
Legal clarity and certainty
No source read for the register speaks to this criterion.
Not evaluated
Administrative feasibility
No source read for the register speaks to this criterion.
Not evaluated
Compliance cost
No source read for the register speaks to this criterion.
Not evaluated
Efficiency
No source read for the register speaks to this criterion.
Not evaluated
Investment and competitiveness
No source read for the register speaks to this criterion.
Not evaluated
Vertical and horizontal equity
No source read for the register speaks to this criterion.
Not evaluated
Distributional effect
No source read for the register speaks to this criterion.
Not evaluated
Implementation quality
No source read for the register speaks to this criterion.
Not evaluated
Unintended consequences
No source read for the register speaks to this criterion.
Not evaluated
Afterlife
No Tax Appeals Tribunal or court decision on this provision is on record yet. That is not evidence that none exists.
Pending verification
- URA's yield for the measure: URA's reports print yields by tax head only from FY2022/23, so a figure for this measure alone may never be printed.
Sources
MOF-BS-2627
Budget Speech, Financial Year 2026/27
Ministry of Finance, Planning and Economic Development; delivered by Henry Musasizi, Minister of Finance. 2026-06-11. Covers FY2026/27.
Desktop/Tax legislation Amendment Acts/Budget Speech FY2026.pdf
Status: verified. Pages confirmed for this record in the source audit: 44 (PDF).
Read: tax measures for FY2026/27 (paragraphs 141 to 148, PDF pages 42 to 45, printed pages 38 to 41).
ACT-SDA-2026-16
Stamp Duty (Amendment) Act, 2026 (Act 16 of 2026)
Parliament of Uganda; Uganda Printing and Publishing Corporation. 2026-06-05. Covers In force from its commencement.
Desktop/Tax legislation Amendment Acts/Stamp Duty (Amendment) Act, 2026.pdf
Status: verified. Pages confirmed for this record in the source audit: 5 (PDF).
Acts Supplement No. 6 to the Uganda Gazette No. 57, Volume CXIX, dated 5 June 2026. Read in full (6 pages).