Uganda

On 29 October 2026, the Uganda Revenue Authority (URA) issued a public notice regarding the disposal of seized and unclaimed goods through electronic auctioning. This action is mandated under the Commissioner General’s powers to seize goods that contravene the Digital Tax Stamp (DTS) requirements. The notice signals intensified enforcement of the DTS regime, which aims

On 29 October 2026, the Uganda Revenue Authority (URA) launched a dedicated online portal for processing refund applications related to Non-Tax Revenue (NTR) payments. This initiative targets erroneous or excess payments made by the public for services such as driving permits, vehicle registration, and other government fees collected by URA on behalf of other agencies.

On 20 October 2026, the Uganda Revenue Authority (URA) issued a public notice pursuant to Section 42(1) of the East African Community Customs Management Act (EACCMA) 2004, directing owners of goods that have exceeded the prescribed storage period in customs warehouses at Naivasha Inland Container Depot and Mombasa Port to clear or remove them immediately.

On 19 October 2026, the Commissioner Domestic Taxes announced the opening of withholding tax exemption applications for the period January to June 2027, pursuant to Sections 136(5)(b)(ii) and 129(2) of the Income Tax Act and Section 5(4) of the Value Added Tax Act. Eligible taxpayers must submit applications electronically through the URA portal before the

On 23 September 2026, the Uganda Revenue Authority (URA) formally notified the public that the Income Tax (Amendment) Act, 2026 and the Excise Duty (Amendment) Act, 2026 received presidential assent, marking a significant milestone in Uganda’s fiscal reform agenda. The legislation introduces revised income tax brackets for resident individuals, adjusts corporate tax incentives, and modifies

On 7 September 2026, the Uganda Revenue Authority (URA) announced enhancements to the ASYCUDA World system under the Non-Intrusive Inspection (NII) Upgrade Project. The new validation requirements mandate accurate entry of vehicle plate numbers and container numbers during customs declarations to improve data integrity and facilitate automated risk profiling. These changes take immediate effect and

Effective 1 July 2026, the Uganda Revenue Authority commenced implementation of the Domestic Taxes Taxpayer Compliance Risk Management Strategy and Compliance Improvement Plan for the financial year 2026/27. The strategy adopts a risk-based approach to enhance voluntary compliance, leveraging data analytics, third-party information, and sector-specific interventions. It outlines priority sectors, compliance activities, and enforcement measures

Following the enactment of the Income Tax (Amendment) Act, 2026, the Uganda Revenue Authority has revised the PAYE return form to reflect new income tax rates for resident individuals effective 1 July 2026. The amendment adjusts the tax bands and introduces a revised top marginal rate, impacting monthly payroll deductions. Employers must update their payroll

The Uganda Revenue Authority has announced the extension of the Voluntary Disclosure Program (VDP) for Foreign Income and Assets into the 2026/2027 financial year, running from 1 July 2026 to 30 June 2027. The program encourages taxpayers with undisclosed foreign income, assets, or accounts to come forward voluntarily in exchange for immunity from prosecution and

Effective 7 September 2026, the Uganda Revenue Authority has relocated its Real Estate Tax Office from the previous location to Pearl Tower, Plot 1-3 Jinja Road, Kampala. The move aims to enhance service delivery, provide a more accessible and modern facility for taxpayers handling property rental tax, capital gains on property, and stamp duty matters.