Landlords in Uganda are required to be registered with;

• Uganda Registration Services Bureau (URSB) for Company registration
• Uganda Revenue Authority (URA) for taxes
• Local council authority e.g. KCCA, municipal council, for property rates etc.

• You’re required to visit the URA portal on ura.go.ug
• Click here to register as an individual
• Click here to register as a non-individual

Click here for your rights and obligations as a taxpayer

Rental Income tax

Click here to for information on rental income tax

Value Added Tax (VAT)

VAT is a consumption tax charged at a rate of 18% on all supplies made by taxable persons i.e. persons registered or required to register for VAT purposes. The threshold for VAT registration is an annual turnover of over 150 million, or 37.5 million in the first 3 consecutive months.

Click here to register for VAT

The annual VAT registration threshold is UGX 150m. Therefore, landlords who own and earn rental income of UGX 150m or more in a given year from commercial property are required to register for VAT. After registration, the landlords are required to charge their tenants VAT at a rate of 18% (of rental income) and remit it to URA.

Please note:

All VAT registered taxpayers are obliged to register for EFRIS and issue e-invoices

Click here for information on how to register for EFRIS

Withholding tax

Withholding tax (WHT) is income tax that is withheld at source by one person (withholding agent) upon making payment to another person (payee).

Is withholding tax considered on rental income?

Withholding tax at 6% is deducted on payments for rent exceeding UGX 1 million by a designated withholding agent.

Please note

The tax withheld is credited/ reduced on the tax payable in the final income tax return.

Click here for information on Withholding tax.

Yes. Capital gains tax is charged on the profits made from the sale of a business asset that is not a depreciable asset, such as land and buildings. If a landlord decides to sell off his/her rentable property and realizes a profit, Capital gains tax is payable at a rate of 30%.

These returns are filed like any other Income tax returns

Click here for information on how to file your returns.

After filing a return, you’re required to pay taxes due using available payment platforms e.g. banks, mobile money, VISA, EFT, RTGS,  Mastercard, USSD code (*285#) etc.

Please note: the due date for payment of tax is the same as that of return filing.

Yes. There are incentives available for landlords- both local and foreign and they include:

Tax incentives under Domestic Taxes

For more information, visit the nearest URA office for assistance or call the toll-free line 0800117000/0800217000 or WhatsApp: 077214000