TaxIntellilytics Stories

The dispatch book · File 002 · last verified 28 October 2026

TaxIntellilytics Stories · The Dispatch Book · taxintellilyticsstories.com/research/reform-tracker/TIL-REF-2026-002 · printed

File 002 · from World Bank · to MoFPED and Parliament

Add a 35% PIT rate on income above UGX 5.82 million a year.

393days in the tray, no public evidence of actionRecommended 30 Sept 2025

Evidence slip

Sent30.09.25ReviewedLawDone

From World Bank · to MoFPED (policy; presents tax bills) and Parliament (enactment) · PIT

“adding a 35% rate above UGX 5.82 million”

press release

The desks

Sent30.09.25Improving revenue collection and public spending can acceler…
Reviewed
no evidence
Law
no evidence
Funded
no evidence
Under way
no evidence
Done
no evidence
Evaluated
no evidence

Sent, 30 September 2025. Recommended in Improving revenue collection and public spending can accelerate job creation and Uganda's economic growth (press release for the Uganda Economic Update, 25th edition) (press release).

The route slip

From finding to result, link by link

Each box is one link of the reform chain. ✓ documented; ? claimed but not documented; · no evidence yet, with what it needs. This file stops at: Action.

  1. FindingDocumentedThe World Bank proposes a 35% top band as the revenue-raising half of its PIT reform.
  2. ProblemDocumentedRaising the threshold alone costs revenue (UGX 96 bn a year, Budget Speech FY2026/27).
  3. RecommendationDocumented"adding a 35% rate above UGX 5.82 million" (World Bank, press release)
  4. Legal powerDocumentedPFM Act 2015 s.8 (the Minister presents tax and revenue bills to Parliament); opened, PFMA-S8
  5. InstitutionNamedMoFPED (policy; presents tax bills) and Parliament (enactment)
  6. ActionNo evidence yetneeds a dated decision, response or delivery document
  7. OutputNo evidence yetneeds a published output measure
  8. OutcomeNo evidence yetneeds an outcome measure with a baseline
  9. EvaluationNo evidence yetneeds an evaluation with a stated method

Why it was recommended

Finding. The World Bank proposes a 35% top band as the revenue-raising half of its PIT reform.

Problem. Raising the threshold alone costs revenue (UGX 96 bn a year, Budget Speech FY2026/27).

Strength of the evidence behind it: medium.

Note. The FY2026/27 Budget Speech and the 2026 Act adopt the threshold but no 35% band. The revenue-raising half of the proposal is the half not taken up.

Who has the power to act

MoFPED (policy; presents tax bills) and Parliament (enactment). Legal power checked: PFM Act 2015 s.8 (the Minister presents tax and revenue bills to Parliament); opened, PFMA-S8.

Sources