Kworia News
Articles tagged tax for Uganda
Uganda's Uganda Revenue Authority has implemented a 15% withholding tax on gaming and betting winnings effective July 1, 2026. Licensed operators must deduct and remit this tax at source when paying winners, though the full regulatory details remain incomplete.
Uganda has raised its VAT registration threshold from UGX 150 million to UGX 300 million, effective July 1, 2026, reducing mandatory VAT compliance obligations for SMEs and providing greater flexibility in managing their tax registration status.
Uganda's Revenue Authority enforces a 30-day disposal rule for goods seized due to DTS/EFRIS violations, effective October 1, 2026. This new mechanism transitions enforcement from financial penalties to asset forfeiture, requiring businesses to ensure full compliance with digital tax and invoicing requirements.
The Uganda Revenue Authority clarifies that VAT on insurance premiums must be accounted for at invoice issuance, not payment receipt, applying the "earliest of three" rule. This affects cash flow management for insurers who must remit VAT before collecting premium income.
The Uganda Revenue Authority has opened the withholding tax exemption application window for H2 FY2026/27, covering January to June 2027. The window opened on October 19, 2026, and is governed by provisions in the Income Tax Act and Value Added Tax Act. Eligible businesses must submit applications to secure exemption status for the upcoming half-year.
Landlords in Uganda can now issue compliant e-invoices to tenants lacking formal identification by classifying them as 'final consumers' within EFRIS, resolving a key compliance gap in the mandatory e-invoicing system.
Uganda's Income Tax and Excise Duty Amendment Acts both took effect on July 1, 2026. The URA directs taxpayers to review and adjust their tax returns and declarations for both direct and indirect taxes to ensure compliance and avoid penalties.
Uganda's Revenue Authority requires tenants to obtain EFRIS receipts for all rental payments, extending e-invoicing requirements into the residential rental sector. This marks a structural policy shift, positioning tenants as active compliance participants with the right to demand formal receipts.
The Uganda Revenue Authority has revised PAYE return forms to reflect new income tax rates for resident individuals, effective 1 July 2026. Employers must update their payroll systems and PAYE return templates to comply with the Income Tax (Amendment) Act 2026 or face penalties.
Uganda's URA has expanded EFRIS adoption across 12 sectors effective July 2025, requiring all businesses regardless of VAT registration or turnover to comply. Non-compliant businesses face fines of UGX 6,000,000 or double the tax due, with supply-chain enforcement preventing tax deductions without valid EFRIS invoices.
