Tax in Uganda: VAT, company tax, capital gains
18%
Uganda charges 18% Value Added Tax on most goods and services. The rate is verified against Uganda Revenue Authority (URA) on 6 October 2026; the headline company tax rate is 30% (Uganda Revenue Authority).
Value Added Tax in Uganda
Value-added: Value Added Tax is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 18%
- Local name
- Value Added Tax
- Type
- VAT
- Reduced rates
- None on record
- Filing
- Quarterly / Monthly / Annual
- Authority
- Uganda Revenue Authority (URA)
- Current rate since
- 1 July 2007
Company tax in Uganda
The headline corporate income tax rate is 30%. In effect since 1 January 2026.
Companies (resident and non-resident) taxed at 30% of chargeable income. Small businesses below the presumptive-tax turnover threshold may be taxed on turnover instead (thresholds/rates not read). Not covered by OECD Table II.1.
Capital gains tax in Uganda
- Shares
- Capital gains not included in business income are exempt, EXCEPT gains on shares in a private limited liability company, which are taxable for individuals as property income at the applicable rates. Listed (public company) shares fall outside that exception and so are exempt unless the gain is business income (inference from the exemption wording)
- Property
- Commercial buildings: gain taxable for individuals as property income at the applicable rates. Other capital gains not included in business income (e.g. a private residence or non-business land) are exempt
- Holding period
- none found
Ask your AI assistant about tax in Uganda
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the Value Added Tax rate in Uganda, and what is the source?”
- “Add 18% Value Added Tax to a net amount of 1,000.”
- “What is the company tax rate in Uganda and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Uganda, answered
Questions about tax in Uganda
- What is the Value Added Tax rate in Uganda?
- The standard Value Added Tax rate in Uganda is 18%, verified against Uganda Revenue Authority (URA) on 6 October 2026. Value-added: Value Added Tax is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the company tax rate in Uganda?
- The headline corporate income tax rate in Uganda is 30%, verified against Uganda Revenue Authority on 6 October 2026. Companies (resident and non-resident) taxed at 30% of chargeable income. Small businesses below the presumptive-tax turnover threshold may be taxed on turnover instead (thresholds/rates not read). Not covered by OECD Table II.1.
- How is capital gains tax charged in Uganda?
- In Uganda, the regime is mixed, verified against Uganda Revenue Authority - Taxation of Capital Gains on 6 October 2026. On shares: Capital gains not included in business income are exempt, EXCEPT gains on shares in a private limited liability company, which are taxable for individuals as property income at the applicable rates. Listed (public company) shares fall outside that exception and so are exempt unless the gain is business income (inference from the exemption wording) Holding period: none found
- Can an AI assistant look up tax rates for Uganda?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the Value Added Tax rate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
- How current is the Uganda tax information on this page?
- Every figure on this page carries the date it was last checked against its source; the most recent check is 6 October 2026. The consumption-tax rate comes from a maintained rate ledger cross-checked against Uganda Revenue Authority (URA), and each income, company and capital-gains figure has its own source and date. A figure that has not yet been verified against a linked official source says so instead of claiming a tick. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
Sources
- Uganda Revenue Authority (URA)
- Uganda Revenue Authority
- Uganda Revenue Authority - Taxation of Capital Gains
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Uganda next to another country in the comparison tool, or read the tax facts.
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