Small Business Taxpayer
What is a small Business?
This is a business that generates total sales between UGX 10,000,000 and 150,000,000 per year. This business should at least generate sales of UGX 27,500 per day.
This tax, also known as presumptive tax is charged by Uganda Revenue Authority from operators of small businesses.
This tax is paid by the owners of small businesses.
No. professionals for example persons in dental, medical, engineers, accountants, and architectural practice among others do not pay this tax.
