TaxIntellilytics Stories

Fiscal Intelligence and Reform Lab

What Counts as Gainful Activity?

Where Uganda's economic activity reaches the tax system, and where, and why, it does not. Each layer is printed by its own source on its own sheet of glass. Stand them in the light and watch where it knots, pinches and scatters.

Our notes are in red pencil. Every sheet names its source in its margin. Nothing here is a tax assessment or a finding about any business.

1 Activity2 Records3 Value% of value addedsee the page4 Law5 Liable6 Registered7 Taxable base8 Collected■ Agriculture 28.3%■ Mining 1.2%■ Manufacturing 15.7%■ Electricity 1.1%■ Water 2.3%■ Construction 5.9%■ Trade 10.4%■ Transport 4.1%■ Accommodation, food 2.5%■ ICT 2.1%■ Finance 2.9%■ Real estate 6.2%■ Professional 2.2%■ Admin support 2.0%■ Public admin 3.0%■ Education 3.9%■ Health 3.2%■ Arts 0.2%■ Other services 2.2%■ Households 0.7%
Sheet 1

1 of 9 The light

The economy, as twenty ribbons of light

Each ribbon is one of the 20 activities UBOS measures. Where it passes the value sheet, its width is that activity's share of the UGX 210,771 bn of value added in FY2024/25. Agriculture is the widest, at 28.3%. Then manufacturing, then trade.

The other seven sheets stand in the light's path, each printed by its own source. Each counts a different thing, so a ribbon swells where its activity is a bigger share of that sheet, and thins where it is smaller. Hover any ribbon to read it; choose one to follow it through all eight.

Sheets standing here: Value.

2 of 9 Sheet 8, collected

Stand URA's collections in the light

Trade, 10.4% of value added, widens to 25.6% of collections. Agriculture, 28.3% of value added, narrows to a thread: 1.6%.

Sheets standing here: Value, Collected.

3 of 9 Sheet 8, read with care

Collected is not the same as borne

Arts and recreation shows collections larger than its own value added (108.5%). Finance shows 62.4%, ICT 50.2%. URA books tax to whoever pays it over, including VAT and excise charged to customers and PAYE withheld from employees. Which taxes make up each figure is not published.

Sheets standing here: Value, Collected.

4 of 9 Sheet 4, the law

Much of the gap is written into the law

The law sheet is not a count, so the light passes straight through it. Yellow hatching marks activities that are VAT exempt in part: unprocessed farm produce, residential rent, passenger transport, finance, education, health, betting. A cross marks activities the law keeps out of the small business regime. Farming income is taxable; it is the produce that is VAT exempt.

Sheets standing here: Value, Law, Collected.

5 of 9 Sheet 5, liable

Where the census ties ribbons together

Small business tax starts at UGX 10m of turnover a year. In the 2019/20 census, 55.4% of the 686,700 fixed-premises businesses reported turnover above it, about 198,748 of them in trade.

Watch real estate, professional and admin services knot into one band: the census counts them together. Electricity and water knot too, and arts with other services. Public administration and households pinch shut: the census does not count them.

Sheets standing here: Value, Law, Liable, Collected.

6 of 9 Sheet 6, registered

Who files

Registration by activity is not published. VAT returns are: a VAT-registered firm files every month, so expected returns divided by twelve suggest about 11,833 VAT filers in trade in FY2023/24. URA's sectors use the same classification as UBOS, so here every ribbon passes cleanly.

Sheets standing here: Value, Law, Liable, Registered, Collected.

7 of 9 Sheet 1, activity

Who is working, and how the surveys group them

The first sheet counts everyone employed in 2021, by the industry of their main job: agriculture 35.9%, trade 22.8%, transport 6.2%. Watch nine activities, from mining to arts, knot into one band: the published table prints them only together, as “other activities”.

Switch sheet 1 to the 2025 Labour Market Survey and it counts only people in informal businesses: 3,899,884 in trade, but just 13,843 in transport and 42,547 in agriculture, because it counts establishments, not farms or roads. Four ribbons pinch shut there.

Sheets standing here: Activity, Value, Law, Liable, Registered, Collected.

8 of 9 Sheets 2 and 7

Two sheets are frosted

No one publishes, by activity, who keeps records, or what is left to tax after deductions, exemptions and thresholds. At those sheets the light scatters. Those are the layers where a gap would become a number; without them, no ribbon can be followed from work done to tax collected.

Sheets standing here: Activity, Records, Value, Law, Liable, Registered, Taxable base, Collected.

9 of 9 All eight

Each source sees a different economy

That is the finding. Not that any activity pays too little, but that each source sees a different economy, much of the gap is the law, and the sheets that would settle it are frosted. Stand or lift any sheet with the rack, and choose any ribbon to follow it.

Sheets standing here: Activity, Records, Value, Law, Liable, Registered, Taxable base, Collected.

Each sheet is a different whole: people, shillings, businesses, filers. A ribbon widening means a larger share of that sheet's whole, not that anything flowed from one sheet to the next. Hatched grey: counted by the source but not against any activity. Choose a sheet's name to see the printed page it comes from.

Plate 1 · Value against tax

Where the value is made, and where the tax is booked

Lift two sheets off the table and set them side by side: the value each activity adds, and what URA collects from the businesses in it. Agriculture makes more than a quarter of the value; it is booked for under 2% of collections.

Value and collections, FY2024/25The tax system leans on a few activities
Value addedCollectionsAgriculture 28.3%1.6% AgricultureMining 1.2%2.2% MiningManufacturing 15.6%22.2% ManufacturingElectricity 1.1%2.4% ElectricityWater 2.3%0.4% WaterConstruction 5.9%2.3% ConstructionTrade 10.4%25.6% TradeTransport 4.1%1.4% TransportAccommodation, food 2.5%0.9% Accommodation, foodICT 2.1%7.0% ICTFinance 2.8%11.6% FinanceReal estate 6.2%2.5% Real estateProfessional 2.2%1.9% ProfessionalAdmin support 2.0%1.0% Admin supportPublic admin 3.0%4.1% Public adminEducation 3.9%1.7% EducationHealth 3.2%1.9% HealthArts 0.2%1.2% ArtsOther services 2.2%2.1% Other servicesHouseholds 0.7%0.1% Households

Left: share of value added (UBOS). Right: share of URA's gross collections, booked to the payer. Lines rising to the right: activities carrying more of collections than of value added. Tap or hover a line.

Collected as % of the activity's own value addedNot a tax rate: some activities collect for others
1%10%100%100%: all of its value addedArts108.5%Finance62.4%ICT50.2%Trade38.0%Electricity31.9%Mining26.9%Manufacturing21.8%Public admin21.3%Other services14.5%Professional12.9%Health9.1%Admin support7.8%Education6.7%Real estate6.3%Construction6.1%Accommodation, food5.7%Transport5.4%Water2.9%Households1.8%Agriculture0.9%

Log scale: each step is ten times the last. Above 100%, an activity hands URA more than the whole value it adds, so the money must come from its customers or staff. Collections include VAT and excise charged to customers and PAYE withheld from employees.

FY2021/22 to FY2024/25Collections grew faster than value added in 17 of 20 activities
no growth+25%+50%+75%same×2×4×8×16same growthAgricultureManufacturingTradeICTFinanceReal estateAdmin supportPublic adminArtsOther servicesGrowth in value added

Hover or tab to a circle.

Across: growth in value added (1.5 means up 50%). Up, on a log scale: growth in collections. On the dashed line they grew at the same rate. Circle area: collections in FY2024/25. Administrative support starts from UGX 23 bn in FY2021/22 and is UGX 277 bn a year later, a jump URA's table does not explain, so read its rise with care.

Plate 2 · Who can see what

No two sources cut the economy the same way

Registration marks only line up when every sheet uses the same activities. Most do not.

Who sees which activitySeven sources, seven different economies
ABCDEFGHIJKLMNOPQRSTUBOS value addedUBOS value added, Agriculture, forestry and fishing: own figureUBOS value added, Mining and quarrying: own figureUBOS value added, Manufacturing: own figureUBOS value added, Electricity: own figureUBOS value added, Water and waste: own figureUBOS value added, Construction: own figureUBOS value added, Trade and repairs: own figureUBOS value added, Transport and storage: own figureUBOS value added, Accommodation and food: own figureUBOS value added, Information and communication: own figureUBOS value added, Finance and insurance: own figureUBOS value added, Real estate: own figureUBOS value added, Professional, scientific and technical: own figureUBOS value added, Administrative and support: own figureUBOS value added, Public administration: own figureUBOS value added, Education: own figureUBOS value added, Health and social work: own figureUBOS value added, Arts and recreation: own figureUBOS value added, Other services: own figureUBOS value added, Households as employers: own figureURA collectionsURA collections, Agriculture, forestry and fishing: own figureURA collections, Mining and quarrying: own figureURA collections, Manufacturing: own figureURA collections, Electricity: own figureURA collections, Water and waste: own figureURA collections, Construction: own figureURA collections, Trade and repairs: own figureURA collections, Transport and storage: own figureURA collections, Accommodation and food: own figureURA collections, Information and communication: own figureURA collections, Finance and insurance: own figureURA collections, Real estate: own figureURA collections, Professional, scientific and technical: own figureURA collections, Administrative and support: own figureURA collections, Public administration: own figureURA collections, Education: own figureURA collections, Health and social work: own figureURA collections, Arts and recreation: own figureURA collections, Other services: own figureURA collections, Households as employers: own figureURA VAT returnsURA VAT returns, Agriculture, forestry and fishing: own figureURA VAT returns, Mining and quarrying: own figureURA VAT returns, Manufacturing: own figureURA VAT returns, Electricity: own figureURA VAT returns, Water and waste: own figureURA VAT returns, Construction: own figureURA VAT returns, Trade and repairs: own figureURA VAT returns, Transport and storage: own figureURA VAT returns, Accommodation and food: own figureURA VAT returns, Information and communication: own figureURA VAT returns, Finance and insurance: own figureURA VAT returns, Real estate: own figureURA VAT returns, Professional, scientific and technical: own figureURA VAT returns, Administrative and support: own figureURA VAT returns, Public administration: own figureURA VAT returns, Education: own figureURA VAT returns, Health and social work: own figureURA VAT returns, Arts and recreation: own figureURA VAT returns, Other services: own figureURA VAT returns, Households as employers: own figureSmall business registerSmall business register, Agriculture, forestry and fishing: covered, not validatedSmall business register, Mining and quarrying: covered, not validatedSmall business register, Manufacturing: covered, not validatedSmall business register, Electricity: covered, not validatedSmall business register, Water and waste: covered, not validatedSmall business register, Construction: covered, not validatedSmall business register, Trade and repairs: covered, not validatedSmall business register, Transport and storage: covered, not validatedSmall business register, Accommodation and food: covered, not validatedSmall business register, Information and communication: covered, not validatedSmall business register, Finance and insurance: covered, not validatedSmall business register, Real estate: covered, not validatedSmall business register, Professional, scientific and technical: covered, not validatedSmall business register, Administrative and support: covered, not validatedSmall business register, Public administration: covered, not validatedSmall business register, Education: covered, not validatedSmall business register, Health and social work: covered, not validatedSmall business register, Arts and recreation: covered, not validatedSmall business register, Other services: covered, not validatedSmall business register, Households as employers: covered, not validatedBusiness censusBusiness census, Agriculture, forestry and fishing: own figureBusiness census, Mining and quarrying: own figureBusiness census, Manufacturing: own figureBusiness census, Electricity: joined with other activitiesBusiness census, Water and waste: joined with other activitiesBusiness census, Construction: own figureBusiness census, Trade and repairs: own figureBusiness census, Transport and storage: own figureBusiness census, Accommodation and food: own figureBusiness census, Information and communication: own figureBusiness census, Finance and insurance: own figureBusiness census, Real estate: joined with other activitiesBusiness census, Professional, scientific and technical: joined with other activitiesBusiness census, Administrative and support: joined with other activitiesBusiness census, Public administration: not coveredBusiness census, Education: own figureBusiness census, Health and social work: own figureBusiness census, Arts and recreation: joined with other activitiesBusiness census, Other services: joined with other activitiesBusiness census, Households as employers: not coveredLabour market surveyLabour market survey, Agriculture, forestry and fishing: own figureLabour market survey, Mining and quarrying: own figureLabour market survey, Manufacturing: own figureLabour market survey, Electricity: not coveredLabour market survey, Water and waste: not coveredLabour market survey, Construction: own figureLabour market survey, Trade and repairs: own figureLabour market survey, Transport and storage: own figureLabour market survey, Accommodation and food: own figureLabour market survey, Information and communication: own figureLabour market survey, Finance and insurance: own figureLabour market survey, Real estate: own figureLabour market survey, Professional, scientific and technical: own figureLabour market survey, Administrative and support: own figureLabour market survey, Public administration: not coveredLabour market survey, Education: own figureLabour market survey, Health and social work: own figureLabour market survey, Arts and recreation: own figureLabour market survey, Other services: own figureLabour market survey, Households as employers: not coveredHousehold surveyHousehold survey, Agriculture, forestry and fishing: own figureHousehold survey, Mining and quarrying: joined with other activitiesHousehold survey, Manufacturing: own figureHousehold survey, Electricity: joined with other activitiesHousehold survey, Water and waste: joined with other activitiesHousehold survey, Construction: joined with other activitiesHousehold survey, Trade and repairs: own figureHousehold survey, Transport and storage: own figureHousehold survey, Accommodation and food: own figureHousehold survey, Information and communication: joined with other activitiesHousehold survey, Finance and insurance: joined with other activitiesHousehold survey, Real estate: joined with other activitiesHousehold survey, Professional, scientific and technical: joined with other activitiesHousehold survey, Administrative and support: joined with other activitiesHousehold survey, Public administration: joined with other activitiesHousehold survey, Education: joined with other activitiesHousehold survey, Health and social work: joined with other activitiesHousehold survey, Arts and recreation: joined with other activitiesHousehold survey, Other services: own figureHousehold survey, Households as employers: joined with other activitiesA to T: the 20 activities, from agriculture (A) to households as employers (T). Hover a cell for its name.

A full cell: the source has its own figure for that activity. Hatched: it is joined with others. Empty: not covered. Dashed: covered, but not validated. Only the first three line up with every activity.

Plate 3 · The informal

Four surveys, four meanings of informal

None of them means unregistered for tax. Laid over each other, they describe different economies.

Census of Business Establishments, 2019/20

Fewer than five employees

81.7% of 686,700 fixed businesses

Fixed premises only

Labour Market Survey, 2025

Not registered by the administrative bodies (which, it does not say)

7,350,199 people working in them

Establishments only: transport shows 13,843

Labour Force Survey, 2021

The informal sector, in the international labour definition

66.6% of 6,405,000 employed

People, not businesses

Household Survey, 2023/24

Non-crop household enterprises

32.4% of people live with one

35% run from home; 18% from shops

Household enterprises, UNHS 2023/24Most household enterprises work where a business census does not look
35%At home
18%In a marketplace
18%In a commercial shop
1%At an industrial site
28%Roadside, elsewhere or mobile
0%10%20%30%40%50%Trade50.3%Manufacturing17.4%Transport8%Agriculture6.9%Hotels and eating6.1%Other services5.9%

Places: shares of non-crop household enterprises, from the report's text (home 35%, marketplace 18%, commercial shop 18%, industrial site 1%); the remaining 28% (roadside, other fixed places and mobile) is not split in the text. Each dot is 1%. The business census counts fixed-location businesses only. Industries: UNHS 2019/20 (hollow) to 2023/24 (solid).

Share of the employed, main jobAgriculture's share of work is falling; trade's is rising
0%10%20%30%40%NLFS 2016/17UNHS 2019/20NLFS 2021Agriculture 35.9%Trade 22.8%Manufacturing 8.3%Transport 6.2%Construction 4.7%Education 3.9%Hotels, restaurants 4.1%

UBOS, Statistical Abstract 2025, Table 13.15. Three surveys: NLFS 2016/17, UNHS 2019/20, NLFS 2021.

Plate 4 · The thresholds

Move the floor

The law starts small business tax at UGX 10m, the normal regime at UGX 150m, and VAT registration at UGX 300m from 2026. The census only asks up to 10m.

Business census 2019/20, owners' estimates of annual turnoverThe law's thresholds, against the census's bands
UGX 10m Small business tax starts here. 55.4% of 686,700 fixed businesses report turnover above it.
one band: everything over UGX 10m1m5m10m50m150m300m600mUGX 5m: No legal meaning: the census's own band.UGX 10m: Small business tax starts here.UGX 150m: The normal regime starts here. The census does not ask this high.UGX 300m: VAT registration from 2026. The census does not ask this high.floor 10mEducation100%Construction94%Forestry92%Utilities92%Agriculture90%Transport & Storage88%Real Estate & Business Services75%Financial & Insurance68%Health & Social Work64%Other Manufacturing54%Trade51%Information & Communication48%Fishing46%Food Processing46%Accommodation & Food Services45%Recreation & Personal Services40%Mining & Quarrying18%

The ruler is turnover, from UGX 1m to 600m. The census asks only which of three bands a business is in: under 5m, 5m to 10m, over 10m. Everything over 10m is one band, so a floor at 150m or 300m lands inside it and cannot be read. Bars: each census sector, split into the same three bands.

Plate 5 · Filing

Returns expected, returns explained

URA publishes VAT returns by sector. Its four columns do not add up to the returns it expected, and the table does not say why.

URA Data Book FY2023/24, Table 2.3.2VAT returns, and the part URA's table does not explain
  • Payment
  • Offset
  • Nil
  • Non-filer
  • Not explained
Trade141,992Construction47,207Other services29,135Manufacturing24,953Professional24,798Accommodation, food17,280Real estate17,048Transport16,255ICT15,111Admin support11,969Public admin9,738Agriculture7,293

Each bar is the returns URA expected from a sector in the year (VAT is filed monthly), split as the table prints it: payment, offset, nil and non-filer returns. The hatched remainder is what those four do not add up to, which the data book does not explain. The 12 largest sectors shown.

Five close readings

One ribbon at a time, through all eight sheets. Its thickness at each sheet is its share there; where the light pinches, the source does not count it, and where it scatters, no one publishes the layer.

Trade: the floor is where most of it sits

10.4% of value added and 25.6% of collections. 388,179 fixed businesses in the census, 198,748 of them above UGX 10m. About 11,833 VAT filers, with 30% of expected returns recorded as non-filer returns. Half of all household enterprises are in trade.

  1. 1 Activity22.8%of the employed. Main job, NLFS 2021
  2. 2 RecordsNot publishedNot published by activity
  3. 3 Value10.4%of value added. UGX 21,842 bn value added
  4. 4 LawThe lawGeneral rules only
  5. 5 Liable52.3%of firms over 10m. 198,748 fixed businesses above UGX 10m
  6. 6 Registered34.9%of VAT filers. About 11,833 VAT filers
  7. 7 Taxable baseNot publishedNot published by activity
  8. 8 Collected25.6%of tax collected. UGX 8,298 bn collected

Transport: on the road, out of sight of the census

Passenger transport is VAT exempt and pays an advance tax of UGX 20,000 a seat a year, with tax clearance before licences are renewed. 189,303 motorcycles were newly registered in 2024; a registered motorcycle is not necessarily a commercial boda boda. The census found 2,881 fixed transport businesses.

  1. 1 Activity6.2%of the employed. Main job, NLFS 2021
  2. 2 RecordsNot publishedNot published by activity
  3. 3 Value4.1%of value added. UGX 8,661 bn value added
  4. 4 LawThe lawVAT exempt, in part; UGX 20,000 a seat a year
  5. 5 Liable0.7%of firms over 10m. 2,527 fixed businesses above UGX 10m
  6. 6 Registered4.0%of VAT filers. About 1,355 VAT filers
  7. 7 Taxable baseNot publishedNot published by activity
  8. 8 Collected1.4%of tax collected. UGX 465 bn collected

Rent: a plot that is mostly not income

Real estate is 6.2% of value added, but UBOS's figure includes the rent owners are counted as paying themselves to live in their own homes, which is not taxable income. Its share is not in the tables we read. Residential letting is VAT exempt; individuals pay 12% on gross rent above UGX 2.82m a year.

  1. 1 Activity4.0%Printed only together with B, D, E, J, K, M, N, R, as other activities
  2. 2 RecordsNot publishedNot published by activity
  3. 3 Value6.2%of value added. UGX 12,970 bn value added
  4. 4 LawThe lawVAT exempt, in part; Rent: 12% above UGX 2.82m
  5. 5 Liable2.8%10,782 fixed businesses above UGX 10m, counted together for Real estate, Professional, Admin support
  6. 6 Registered4.2%of VAT filers. About 1,421 VAT filers
  7. 7 Taxable baseNot publishedNot published by activity
  8. 8 Collected2.5%of tax collected. UGX 821 bn collected

Agriculture: the widest ribbon, a thread of tax

28.3% of value added and 1.6% of collections, with 35.9% of the employed in 2021. Farming income is taxable business income; unprocessed produce is VAT exempt. The census counts 10,669 fixed agricultural businesses; how many farmers are above the UGX 10m floor is not measured.

  1. 1 Activity35.9%of the employed. Main job, NLFS 2021
  2. 2 RecordsNot publishedNot published by activity
  3. 3 Value28.3%of value added. UGX 59,549 bn value added
  4. 4 LawThe lawVAT exempt, in part; Farming income is taxable
  5. 5 Liable2.1%of firms over 10m. 8,096 fixed businesses above UGX 10m
  6. 6 Registered1.8%of VAT filers. About 608 VAT filers
  7. 7 Taxable baseNot publishedNot published by activity
  8. 8 Collected1.6%of tax collected. UGX 528 bn collected

Digital and mobile money: records that are not tax records

ICT carries 7.0% of collections and finance 11.6%, much of it collected from customers. E-invoices and mobile-money transactions leave records, but neither is a measure of taxable value until it is validated. From 2025, digital services supplied to an associate in Uganda were moved from the non-resident digital services tax into withholding (register: ITA-2025-DIGITAL). Mobile-money figures were not read for this project.

  1. 1 Activity4.0%Printed only together with B, D, E, K, L, M, N, R, as other activities
  2. 2 RecordsNot publishedNot published by activity
  3. 3 Value2.1%of value added. UGX 4,491 bn value added
  4. 4 LawThe lawGeneral rules only
  5. 5 Liable0.6%of firms over 10m. 2,347 fixed businesses above UGX 10m
  6. 6 Registered3.7%of VAT filers. About 1,259 VAT filers
  7. 7 Taxable baseNot publishedNot published by activity
  8. 8 Collected7.0%of tax collected. UGX 2,254 bn collected

Your ribbon

Find your work

Choose the work you do. See which sheets count it, what the law says about it, and where its record goes blank. Then keep the card.

filed under Transport
  1. 1 Activity6.2%of the employed. Main job, NLFS 2021
  2. 2 RecordsNot publishedNot published by activity
  3. 3 Value4.1%of value added. UGX 8,661 bn value added
  4. 4 LawThe lawVAT exempt, in part; UGX 20,000 a seat a year
  5. 5 Liable0.7%of firms over 10m. 2,527 fixed businesses above UGX 10m
  6. 6 Registered4.0%of VAT filers. About 1,355 VAT filers
  7. 7 Taxable baseNot publishedNot published by activity
  8. 8 Collected1.4%of tax collected. UGX 465 bn collected

What the law says

  • Resident taxpayers with business turnover under UGX 150m pay small business tax under Schedule 3, unless they elect the normal regime; a final tax, no deductionsITA-2024 s.4(5), PDF p. 17; DTL-2021 s.4(5) and Second Schedule, PDF pp. 24 and 114
  • Advance tax for passenger and freight transport (goods vehicles of at least two tonnes): UGX 50,000 per ton a year for goods vehicles; UGX 20,000 per seat a year for passenger service vehicles; a tax clearance certificate before operating licences are renewedITA-2024 s.141 and Schedule 3 Part II, PDF pp. 80 and 87 to 88
  • Income tax for resident individuals: nil up to UGX 2,820,000 a year; from 2026 the tax-free band of employment income is UGX 4.02 million a yearITA-2024 Schedule 4 Part I, PDF p. 88; register ITA-2026-PAYE (verified)
  • VAT registration where annual taxable supplies exceed UGX 150m (July 2021); UGX 300m from 2026DTL-2021 VAT Act s.7(2), PDF p. 419; register VAT-2026-THRESHOLD (verified)
  • Exempt from VAT: livestock, unprocessed foodstuffs and agricultural products (not wheat grain); financial services; health, life, micro, re- and aircraft insurance; unimproved land; residential letting (commercial premises, parking, hotels, lets of three months or less and serviced apartments stay taxable); education; veterinary, medical, dental and nursing services; social welfare; betting and gaming; passenger transport other than tour operatorsDTL-2021 VAT Act Second Schedule para 1, PDF pp. 447 to 449

Where your record goes blank

  • 2 Records: no one publishes this by activity
  • 7 Taxable base: no one publishes this by activity

Each figure comes from a printed table: Table 13.15; Table 8.1; Table A.104; Table 3.9.2 and more, in the spectrum above.

What would fill the blank sheets

Options, not recommendations. None raises revenue on its own; each would let a later decision be argued from evidence.

OptionWhat it would showAdministrative cost
Publish registration and filing by activity and regimeThe registration sheet (6) for every activityNone found; URA already holds the data
Ask UBOS for turnover bands at UGX 150m and 300m in the next censusWho is above the normal regime and VAT thresholdsNone found
Reconcile the small business register against the exclusions in s.4(8)Firms the export lists that the law excludesNone found
Publish collections by activity split into taxes borne and taxes collected for othersThe collected sheet (8) misread as burdenNone found
Count home-based and mobile enterprises, using survey modules that existThe activity sheet (1) missing most of transportNo marginal cost estimate found

One question for URA, not a finding: its small business register export, which has not been validated, lists professional, construction and health firms the law keeps out of that regime.

Sources and method

Every figure is transcribed by script from the source named and checked against its printed total; tests recompute them. Value added: UBOS Statistical Abstract 2025, Table A.104. Collections: URA Data Book FY2024/25, Table 1.1.3. VAT returns: URA Data Book FY2023/24, Table 2.3.2. Businesses: UBOS Census of Business Establishments 2019/20. Workers: UBOS Labour Market Survey 2025 and Labour Force Survey 2021. Household enterprises: UBOS Household Surveys 2019/20 and 2023/24. Law: Income Tax Act as consolidated by ULII to 23 December 2024, URA's compendium of domestic tax laws as of July 2021, and our register of amendments for 2025 and 2026.

Aggregates only. No taxpayer or firm-level data. Updated 6 November 2026. Related: Does Tax Technology Pay for Itself?

All 20 activities as a table
ActivityValue added, UGX bnCollected, UGX bnCollected as % of value addedVAT filers implied
Agriculture, forestry and fishing59,5495280.9608
Mining and quarrying2,62270526.9140
Manufacturing32,9827,18621.82,079
Electricity2,39076331.9352
Water and waste4,8471432.9119
Construction12,4687596.13,934
Trade and repairs21,8428,29838.011,833
Transport and storage8,6614655.41,355
Accommodation and food5,2783005.71,440
Information and communication4,4912,25450.21,259
Finance and insurance6,0063,75062.4407
Real estate12,9708216.31,421
Professional, scientific and technical4,72961212.92,067
Administrative and support4,2893357.8997
Public administration6,2301,33021.3812
Education8,1305416.775
Health and social work6,7766169.1180
Arts and recreation353383108.5262
Other services4,67467814.52,428
Households as employers1,484271.885