Uganda

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.

On 3 September 2026, the Uganda Revenue Authority (URA) issued a public notice directing all tenants in Uganda to demand an Electronic Fiscal Receipting and Invoicing System (EFRIS) receipt from their landlords whenever rent is paid. This directive reinforces the ongoing expansion of Uganda’s mandatory e-invoicing regime, which aims to enhance VAT compliance, curb tax

On 3 September 2026, the Uganda Revenue Authority (URA) issued a public notice directing all tenants in Uganda to demand an Electronic Fiscal Receipting and Invoicing System (EFRIS) receipt from their landlords whenever rent is paid. This directive reinforces the ongoing expansion of Uganda’s mandatory e-invoicing regime, which aims to enhance VAT compliance, curb tax

As of 17 August 2026 the Uganda Revenue Authority URA has issued an official clarification regarding the Electronic Fiscal Revenue Invoice System EFRIS confirming that the platform does not constitute a direct tax obligation for registered taxpayers operating under Uganda’s Value Added Tax framework. The statement was released via URA Commissioner General Circular Ref. URA/CG/2026/08

The Uganda Revenue Authority (URA) has announced the extension of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) mandate to additional taxpayer categories, building upon the existing requirement for all Value-Added Tax (VAT) registered businesses. Effective July 1, 2025, specified sectors must adopt EFRIS to generate electronic invoices and receipts, aiming to enhance tax transparency,

On 8 August 2026, the Uganda Revenue Authority published a step-by-step instructional guide to assist taxpayers in registering for the Electronic Fiscal Receipting and Invoicing System (EFRIS). The guide supports the mandatory EFRIS rollout that commenced on 1 July 2025 and targets businesses across newly designated sectors. Registration is a prerequisite for issuing valid fiscal