I am a mobile money agent and government deducts tax from the commission we are paid. Is it true that we also have to pay a business license, meaning I would be paying tax twice on the same business? (Sumaiya in Bulenga).
Dear Sumaiya,
Uganda Revenue Authority (URA) is mandated to assess, collect, and account for central government tax revenue, including non-tax revenue, as well as to advise the Government on matters related to revenue policy.
In relation to your mobile money agency, taxes withheld from your commission constitutes Income Tax. On the other hand, payments made to Kampala Capital City Authority or the municipal/local authorities for operating licenses are regulatory fees meant to facilitate local service delivery in the area where your business operates.
Therefore, these charges do not constitute double taxation, as they serve different purposes and are collected by different entities with separate mandates.
I am a person who was registered under the poverty alleviation program. If I start a business, Am I exempt from paying tax?
Dear Reader,
The Poverty Alleviation Program is a Government program that is intended to transition subsistence households into the commercial money economy, boost household incomes and reduce vulnerability.
The income sourced by businesses of the program’s beneficiaries, is not exempted from taxes since exemption from taxes must be specifically provided for under the tax laws.
These businesses may account for tax under the presumptive tax regime and where the gross turnover of the business does not exceed UGX 10M annually, the tax rate applicable will be nil.
Please note that a business established by a citizen may benefit from a three-year income tax exemption where it was registered after 1st July 2025 and its investment capital does not exceed UGX 500M.
When do the taxes read in the Budget take effect, because I can see some items have already started going up in price?
Dear Reader,
The Minister of Finance, Planning and Economic Development presents the National Budget annually in June. However, tax policy changes announced during the budget speech generally take effect from 1st July, following the end of the financial year on 30th June, unless a different implementation date is specifically stated in the relevant tax law or statutory instrument.
It is also important to note that changes in the prices of goods and services are not always linked to tax measures. Prices may be influenced by a range of other factors, including fluctuations in supply and demand, production and transportation costs, exchange rate movements, and broader market conditions.
We therefore encourage consumers to consider these factors when assessing price changes in the market.
Where can I report if I discover that your tax assessor is inflating figures fraudulently?
Dear Reader,
Uganda Revenue Authority is intentional on continuously improving the quality of service offered to its clients and has zero tolerance for corruption.
Taxpayers are advised to report staff misconduct to our Integrity, Compliance and Ethics Division via our toll-free line, 0800257700 or through the informer management window accessed as below:
- Visit the URA web portal, ura.go.ug
- At the bottom left, select the whistle blow icon.
- Fill in the form
- Submit
Taxpayers may contact URA for any service related requests by visiting the nearest URA office or through our email address; services@ura.go.ug or toll-free numbers; 0800117000 and 0800217000, or WhatsApp line; 0772140000, or through our website; touchpoint.ura.go.ug
Do you have a way you can help me keep proper business records without being penalized, and in turn give you the correct tax? (Moses Katabalwa in Nansana)
Dear Moses,
Yes. URA is committed to helping taxpayers maintain proper business records and comply with their tax obligations. We provide taxpayer education, guidance on record-keeping requirements, online services through the URA portal, and support from our tax offices and contact center.
Through our Electronic Fiscal Receipting and Invoicing Solution (EFRIS), a taxpayer is able to track transactions, monitor stock movement and keep records that can be relied on for tax purposes.
In addition, we are prefilling VAT returns using information from EFRIS to simplify compliance with filing obligations.
For any assistance, kindly visit the nearest URA office or contact us through our email address; services@ura.go.ug or toll-free numbers; 0800117000 and 0800217000, or WhatsApp line; 0772140000, or through our website; touchpoint.ura.go.ug.
We were told to shift from TIN numbers and start using NIN — I would like to know how I go about that.
Dear Reader,
The Uganda Revenue Authority (URA), in collaboration with the National Identification and Registration Authority (NIRA) and the Uganda Registration Services Bureau (URSB), is currently implementing the integration of Tax Identification Numbers (TINs), National Identification Numbers (NINs), and Business Registration Numbers (BRNs). This initiative is aimed at adopting NINs for individual taxpayers and BRNs for non-individual taxpayers as the primary taxpayer identifiers.
To facilitate this transition, all registered taxpayers are required to update their tax registration details by providing:
- Their correct NIN (for individuals) or BRN (for non-individuals);
- Current and active telephone number(s);
- Physical address; and
- Nature of business or economic activity.
To update your details, please log in to your TIN account through the URA web portal at www.ura.go.ug. Taxpayers whose registration information is incomplete or outdated will be prompted by the system to update their details before accessing other services on the portal.
Should you require assistance, you may visit the nearest URA office or contact URA through our email: services@ura.go.ug toll-free lines: 0800 117 000 or 0800 217 000, WhatsApp: 0772 140 000 or our online support: touchpoint.ura.go.ug
We appreciate your cooperation as URA continues to enhance taxpayer services through integrated digital identification systems.
Is it true that there is a new tax imposed on Arts teachers following the Government’s salary increment of 25%? (Fred Kananura in Kamwenge)
Dear Fred,
No, there is no new tax specifically imposed on Arts teachers as a result of the Government’s 25% salary enhancement.
Under the Income Tax Act, employment income is subject to Pay As You Earn (PAYE), which is applied using the prescribed individual income tax rates. These tax rates are based on a taxpayer’s level of income and are applied uniformly to all employees, regardless of their profession, occupation, or sector of employment. Therefore, Arts teachers are not subject to any special or discriminatory tax treatment.
However, where an employee receives a salary increase, the amount of PAYE payable may also increase, depending on the individual’s revised earnings and the applicable progressive tax bands. This increase in tax is a result of the higher income earned and not the introduction of a new tax.
How can I retrieve my TIN if I have forgotten it?
Dear Reader,
A taxpayer who has forgotten their TIN may retrieve it in several ways:
a) Through the URA website:
- Visit the URA portal: ura.go.ug
- Click “My TIN” under e-services;
- Enter the details used during registration (such as date of birth, registered email address, phone number, and mother’s maiden name);
- If the information matches URA records, your TIN will be sent to your registered email.
b) Using the USSD code:
- Dial *285# on your phone;
- Select TIN Services;
- Choose TIN Status;
- Enter your registered email, phone number, or National Identification Number (NIN);
- Your TIN details will be returned if a matching record is found.
c) Using the AskURA mobile app:
- Download the AskURA app;
- Open the app and select “taxpayer search”;
- Search using your registered email, phone number, or NIN;
- The app will display your TIN if the details match URA records.
For any assistance visit the nearest URA office or contact us through our email address; services@ura.go.ug or toll-free numbers; 0800117000 and 0800217000, or WhatsApp line; 0772140000, or through our website; touchpoint.ura.go.ug
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