MUCORO IKOM GIN ACATA (EXCISE DUTY)

Yub matye

Yub me kwanyo mucoro ki iye

Mucoro peke pi jami gedo ma kinongo gi weng onyo guaa ki ikom jami ma kiyubu/odongo I lobo man.

Wel ma piny loyo ma omyero lanya lonyo okel tye ciling dola million apar pi ngat ma aa ki ilobo mawoko, onyo dola alip miya adek pi ngat ma obedo anywali me lobo man; onyo dola alip miya acel ki pyera abic pi ngat ma tye ki  miti me nyayo lonyo I tedero/caro.

Biacara ducu ma cik cimo ni omyero pe gucul mucoro; omyero obed ki lutic ma romo pacen 70% magi aa ki lobo man, makun wel mucoro ducu ma ginongo omyero obed pacen 70% me mucara ducu ma kampuni culu woko.

Jo manongo yub eni

Luged/ludong kabedo ma kabedo ma

 kiyubu iye jami mapol (free zone and industrial parks),

 nyo jo mogo ma ginyayo lonyo ikit biacara mukene

macalo yubu jami ma kitiyo kwede I ot yat onyo kabedo

ma kimiyo iye kony me yot kom ki cato yat.

Mucoro ikom citam (STAMP DUTY)

Yub matye

Ngo mamite wek pe icul mucoro

Mucoro peke ikom lim ma kigwoko pi kare malac kun nyayo magoba (denbeture), pango ngom, medo wel cente pa kampuni (share capital), loko ngom inying dano/ngat mukene

Ngat matimo biacara I kabedo me teto jami mapol (industrial park), kanyano lonyo ma pe kiculu iye mucoro (free zone) onyo ngat ma tye ki Cuma acel madit me teto jami, onyo bene kit biacara mukene mapat ki mamalo ni, kace en kelo jami ma kitiyo I ot yat.

Omyero otii ki ciling dola million apar pi ngat ma aa ki ilobo mawoko, onyo dola alip miya adek pi ngat matye anywali me lobo man; onyo dola alip miya acel ki pyera abic pi ngat ma tye ki miti me nyayo lonyo I tedero.

Yub man cake inino dwe makicake kwede timo kit biacara moni, man bene tiyo pi ngat ma nongo dong ogedo kayubu jami con. Lanya lonyo omyero oloto otii ki pacen 70% pi jami weng mamite pi tic i kabedo me yubu jami acata, kun bene oco lutic ma romo pacen 70% ma gubedo anywali me kunyango me lobo Afrika, makun wel mucoro ducu magino omyero obed pacen 70% me mucara ducu ma kampuni culu woko.

Mucoro peke ikom citam, lim ma kigwoko pi kare malac, kit acara mukene, mede pa wel cente ma wegi kampuni keto I biacara, kobo ngom ki mok/yeyo me miyo kony me neno ni biacara moni twero time I kabedo moni onyo goyo cal ot kit ma omito ki-ged kwede.

Mite ni omyero otii ki cente maromo dola million abic.

Oyub ot yat ma rwom rom aroma ki ot yat madit kama kony ducu me yot kom twero nonge iye kun bene obed ki kero me miyo kony me yot kom ma ludiro/lungec  madongo keken ma miyo.

Mucoro ikom rwom makimedo ikom gin acata (VAT)

Kit yub ne

Ngo mamite  ite yub man

Omyero kiyub jami magi ki Uganda

Tye pi jo matimo biacara me kelo jami ki ilobo ma woko.

Cato jami macalo yat matwero bedo yat acoli, onyo yat muno, ki jami ma kitiyo kwedgi me yubu yat pe culu kit mucoro mo keken. Pe culu mucoro VAT ikare me kelo yat ki ilobo mawoko.

Mucoro VAT peke ikom biacara me kwedo lok, moko kit ma omito ki kwed kwede ki timo tic me kwed meno.

Omyero obed pi biacara me teto jami, onyo yubu jami ma kitiyo kwedi gi I ot yat onyo kacato yat madongo. Omyero oket lim ma romo dola milliom apar ($10m) pi ngat ma aa ki I lobo mukene, dola alip miya adek ($300,00) pi anwyali ma gi aa ki kunyago me lobo Afrika, onyo dola miya acel ki pyera abic ($150,000) pi ngat ma oketo biacara ne I caro.

Yub man cako tic inino dwe ma biacara ocake kwede, kun bene twero tic pi ngat ma onongo dong tye katimo biacara meno con I kabedo ma cik ocimo calo kabedo me timo biacara labongo acara mo (free zone and industrial park).

Lanyaa lonyo omyero otii ki jami tic ma aa ki lobo man I wel me pacen 70% kun bene oco lutic ma romo pacen 70% pa dano ma gi aa ki kunyango me lobo Afrika, ma omyero gute pacen 70% me cente ducu ma kiculu ki lutuc ducu I biacara meno.

Omyero otii ki ciling maromo dola million abic ($5m). Kwedo lok ikom purujek meno omyero obed me dongo ot yat, onyo gedo ot yat, onyo me kelo nyonyo, jami tic me aketa onyo me tic I ot yat. Man bene omyero obed pi ot  yat madit kama dano nongo kony ducu me yot kom (national Referal Hospital) matye ki kero me miyo kony me yot  kom I rwom mamalo.

Pe culu mucoro VAT ikom jami ma kikelogi me timo kwed I lokkom kit ma gin acata moni obitiyo kwede, goyo cal/pulan ot ki gedo ot; onyo cato jami ma kiyubu ki ilobo man; onyo kelo macin ki nyonyo mogo ma kitiyo kwedgi me tyeko tic gedo. Joo ducu ma gucone pi mucoro VAT ki dwoki gi cente ducu ma gutiyo kwede me medo kero ikom jami ducu ma kiyubugi.

Wel cente ma biacara nongo omyero obed maromo ciling million miya cel ki pyera bic (Ugx 150m) ikine me dwe apar wiye aryo nicake ki ikare ma ocone kwede, omyero obed ki kero me gwoko rekod ducu ma kwako lok kom biacara meno wa ki jami ducu ma kiwilo kun twero mite ni gucul mucoro.

Mucoro Vat ma kibweko ento pe kiculu (Deemed VAT)

Kontrakta ma tye ka tic I purujek ma onongo kony me lim ki ilobo mukene.

Mucoro ikom cente ma ngat moni nongo (Income Tax)

Kit yub moni

Mucoro peke pi mwaka apar, ikom cente ma ngat/dano moni onongo macalo adwogi me timo kit biacara ma cik ye I kabedo ma cik ocimo me yabo ki keto biacara me nyayo lonyo (industrial park onyo Free zone)

Ngo mamite wek pe kingol mucoro I wiyi

Omyero obed ngat matye katimo biacara I kabedo macik ocimo cal industrial park onyo free zone kun teto onyo yubu jami ma kitiyo kwedgi I ot yat, onyo kabedo ma kicato iye yat.

Omyero oket cente matidi loyo ne iwel me dola 10m (million apar) pi ngat ma aa ki ilobo mawoko, cente dola 300,000 (alip miya adek) pi ngat ma aa ki kunyango me lobo Afrika, onyo dola 150,000 (alip miya acel li pyera abic) pi ngat ma oketo biacara ne icaro/itedero.

Yub man cako tic inino ma biacara ocako tic iye, bene tiyo pi ngat/jo ma dong nongo gitye katimo biacara meno con I kabedo ma kicimo pi kit biacara meno.

Lanyaa lonyo omyero otii ki jami tic ma aa ki ilobo man I wel me pacen 70% kun bene oco lutic ma romo pacen 70% pa dano ma gi aa ki kunyango me lobo Afrika, ma omyero gute pacen 70% me cente ducu ma kiculu ki lutuc ducu I biacara meno.

Pe culu mucoro ma kingolo ikom cente pa ngat/dano moni pi mwaka apar.

Tic pa ot yat mamiyo kony me yot kom irwom mamalo.

Pe culu mucoro ma kingolo ikom cente pa ngat/dano moni pi mwaka apar pi ngat matye katimo biacara matye ite dul ma cik ocimo ni.

Omyero oket cente matidi loyo ne iwel me dola 10m (million apar) pi ngat ma aa ki ilobo mawoko, cente dola 300,000 (alip miya adek) pi ngat ma aa ki kunyango me lobo Afrika, onyo dola 150,000 (alip miya acel ki pyera abic) pi ngat ma oketo biacara ne itedero.

Yub man cako tic inino ma biacara ocako tic iye, bene tiyo pi ngat/jo ma dong nongo gitye katimo biacara meno con I kabedo ma kicimo pi kit biacara meno.

Lanyaa lonyo omyero otii ki jam tic ma aa ki lobo man I wel me pacen 70% kun bene oco lutic ma romo pacen 70% pa dano ma gi aa ki kunyango me lobo Afrika, ma omyero gute pacen 70% me cente ducu ma kiculu ki lutuc ducu I biacara meno

Pacen 6% me cente ma kigwoko ki ikom mucoro me acula.

Timo cura ikom magoba madongo ducu me neno ni alokaloka I kero pa cente (inflation). Yub ma konyo lunyaa lonyo ma tye ki lancic onyo ocone ite dul madit maneno lok kom nyayo lonyo I lobo man ( Capital Markets Authority Act).

Kitwero medo ne inge dwe abicel, Kace inen komicona omoko ni lacul mucoro lubu cik me culu mucoro kit mamite kwede

Mapud pe kiniang lok ducu ikom magoba ma aa ki ikom lonyo me biacara ma pe kobe macalo ngom, mutoka, ngat moni omyero onen lok acara mabino macalo adwogi me alokaloka I wel jami ki jami mukene matwero kelo alokloka I wel jami moni. Ento man pe bitime pi cat ma otime I kine me dwe apar wiye aryo nicake inio dwe ma kiwilo ki gin tic moni.

Niang dok yee ni acara obedo tye

Lim ma kiketo me nyayo lonyo (venture capital fun) cik cimo ni pe gibiyelo me nyutu acara ki magoba ma wele rom ki wel cente ma gin gudwoko cen I biacara wek biacara omede anyim.

Kace pi mwaka lim moni, wel cente ducu ma biacara otiyo pe oo I wel acara ducu ma en onongo macalo adwogi me timo biacara, acara ma okato ki iwi magoba ma en onongo, kicwalo anyim macalo acara pi I mwaka lim ma inge eno ni.

Niang ni man omyero obed tye ki rekod ma URA ongiyo iye dok omoko I mwaka lim eni macalo acara.

Tiyo pa jami pi kare

Wel cente pi tiyo mot mot pa macin cik ye ikom jami ducu ma pe kobe, ki gin tic ducu ma kicoyo I nying biacara meno.

Man, kinyayo kit ma cik cimo kwede icik me mucoro ma kingolo ikom cente pa ngat moni.

Wel moni cik ye ni omyero kikwany ki bot lakel jami ma tiyo ki macin me e-invocing

Wel moni cik ye ni omyero kikwany ki bot lakel jami ma tiyo ki macin me e-invocing. Kelo kit jami magi cik obicimo pire kamaleng dok cente ducu ma kitiyo kwede omyero obed ki lanyut matye i rekod ma kigwoko iyamo (e-invoic onyo e-receipt). 

Pacen 100% me acara weng ma ononge I timo kwed matut (Sciencetific reseach) kikwanyo woko.

Ngat ma onongo acara macalo adwogi me timo kwed matut (scientific research)

Pacen 100% me acara weng ma ononge I miyo pwony kikwanyo woko.

Lucoo dano itic ma gi pwonyo anwayli me kabedo moni onyo powonyo lupwonye me gangi kwan ma dongo ma pe kato mwaka abic ma kiribo kacel.

Kwanyo mucoro ma kingolo ikom lim pa jo ma guketo cente gi kacel me timo biacara.

Omyero obed ngat matye ki lancic me timo biacara me nyayo lonyo. Jo ma gitye I dul man omyero gubed jo mape timo tic me tela I biacara moni, ikare me nino ducu. Ajog pa jo magi , mucara ma gino/onyo magoba omyero guket weng kacel.

Jami ducu matye ite biacara meno omyero ngat ma doro wii dul meno aye obed ki twero iye.

Ngolo mucoro ki riyo (Double Taxation Agreements -DTA): Lunyaa lonyo ma gi aa ki ilobe ma gi tiyo ki cik man kacel ki lobo Uganda: macalo United Kingdom, Denmark, Norway, South Africa, India, Italy, Netherlands and Mauritius.

Cente ma kigwoko ki ikom cente ma omyero kiculu pi lim ma kigwoko pi kare malac, magoba, cente me timo biacara ki kit cul mukene pi ngec pa ngat moni tye iwel me pacen 10% kono do pi UK matye I pacen 15%.

Ngat ma omyero onong kony meno kit ma cik me ngolo mucoro ikom cente pa ngat moni (income tax) cimo kwede malube ki kit me timo biacara I lobo meno ki I Uganda gitye ite yub ngolo mucoro ki riyo ikom cente pa ngat moni (DTA)

YAT KI KANONGO KONY ME YOT KOM (Health and Medical Sector)

LOK KOME (DESCRIPTION)

YUB MATYE PIRE (TAX INCENTIVE)

Kit jami matye I dul eni makun kicoyo komgi ma moko ni obedo jami pa ot yat moni kun bene kibitiyo kwede I ot yat ma ocone, kit malube ki cik ma gang kal me yot kom ocimo kwede kun lube ki jami ma komciona ocimo gi.

a). Tara matar ma kitiyo kwede me yango dano I ot yang

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

b). Fridge/macin lagwok remo obed magic/maber

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

c). jami ma kitiyo kwedgi icokon ki nyonyo mukene

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

d). Macin me lwoko gin aruka/bongi

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

e). Mapolici ki gin lagwoke

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

f). Lageng nget kitana ka dakta tiyo ikom latwo

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

g). Macin me buku yamo mangic

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

h). Macin me lyeto pii

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

i). Baaca laket yat

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

j). Jami ot macalo kom, meja ki mukene

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

k). Jami ma kitiyo kwedgi me yubu yat

Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

l). Roc ma kiruku I cing me tic I pim ki me tic ot yat mukene.

·       Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

m). Jami macalo kom, kitana, meja, ma jo ma kelo jami ki ilobo mawoko okelogi me acata bot odi yadi ma gucone kun gitye ki lancic.

• Pe culu mucoro I wel ma kimoko pi gin acata moni ite cik me Excise duty Act.

n). Macin X-ray matye me pim I ot yat. Man obedo macin matiyo ki mac alintwic kun kitiyo kwede me pimo dul kom dano, lee onyo me ngyiyo gin matye ikom gi onyo pi tic I kabedo me yubu jami madongo.

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

o) Macin me pimo ki ngyiyo I remo. Macin me pimo remo kitwero tic kwede me pimo pim mapol macalo wel remo matye ikom dano, neno kit ma yat tye katic kwede, neno kace ngat moni tye katic ki yat ma cik pe yee, neno kit dul remo moni.

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

p). Jami ma kitiyo kwede me gwoko/keto yat.

• Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

q). Macin me gwoko jami obed maleng (medical autoclaves). Man obedo macin matiyo ki aluu malyet me neko kwidi ki ikom jami ma kitiyo gwedgi I ot yat. Tyen loke ni kit kwidi moo keken too woko ka yamo meno okutu kome.

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

r). Macin me neno/ngiyo wang ki mukene me tic ikom wang

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

s). Macin me tic ikom lak

Macin me tic ikom lak obedo macin matidi ma dakta lak tiyo kwede me golo/mwono/ngiyo I lak, me yubu I lak mapud pe kiketo cimiti me mwono lak onyo me medo wi lak. Macin man bene ki kwero tic kwede me lwoko, yubu te lak ikare me tic ikom lak, onyo me kwanyo gin ma kimwono ki lak.

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

t) Macin me menyo dul kom dano mapat pat

Macin ma kilwongo ni ultrasound obedo macin ma kitiyo kwede me mako cal dul kom dano mapat pat kun konyo dakta me ngiyone. En cwalo gin ma-en omenyo I kompiuta kun nongo nyutu dul kom kit matye kanen kwede. Kompiuta gamo cal mogo matino tino ci tiyo kwede me yubu cal madit ma nyutu gin maen oneno.

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

Libira latuc dano

Libira latuc dano obedo gin ma kitiyo kwede me tucu dano me keto yat onyo kwanyo remo onyo pig kom ki ikom dano. Libira me tic I ot yat tye ki doge me tucu dano kitere ma kiketo iye gin ma jogo gin ma kitye kaketo onyo kakwanyo ki ikom dano ni

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

Machine lapim adunu

Man obedo macin maneno kit ma adunu goone kwede

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika ( East Africa Community Common External Tarrif).

Lela/kom pa lungolo/lugoro

Lela/kom pa lugoro/lungolo/lutwo aye lela/kom ma kiyubu ma kicoro acora ki icing onyo matiyo ki nyor/nyonyo me corone kun kiyubu me tic pa ngat/dano acel matye kigoro /ongol/ otegi onyo goro me wot, tutwale me longe/tic I ot, onyo I ot wa ki woko bene, me cito kama en mito cito iye.

• Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

Odo wot/komo

Odo wot/komo twero bedo bao onyo nyonyo ma kiketo iteyot dano onyo kimako ki cing, makonyo ngat ma tye ki ngolo/goro kace en tye kawot. Odo wot me cing pol kare kiyubu ki nyonyo acel ma tye atir dok bene tye ki kamako ne I dyere, ki del matwene I cing dano.

Tyen odo wot magudu ngom, pol kare kiketo iye del wek pe ocee oret dano

• Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

Dul kom ma pe kinywalo ki dano ento kitiyo kwede me leyo kaka ma kinwyalo ki dano (lak, tyen, lee). Lak makiyubu makun bene kilwongo ni lak ayuba obedo gin ma kiyubu me leyo kaka lak ma omuk onyo ki putu kun kicomo ki kony me lee matye idok dano.Pol lak ma bino kunyoni kitwero kwanyo ne(kitwero kwanyo bute onyo kwanyo ne weng), twero bedo pi lak weng onyo but lak mogo.

•

Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

Prosthesis obedo gin ma kiyubu ayuba me leyo kawang dul kom moo madong peke macalo lak, tyen, bad, cong, cogo wang, wang mwot mukene, pye ki mukene, matwero bedo ni obale macalo adwogi me two, awano, onyo kinywalo kidano.

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika ( East Africa Community Common External Tarrif).

Gin aruka pa luding iit/nyonyo makonyo winyo lok maber

Gin aruka I iit obedo nyonyo matidi ma kiruku I iit onyo inge iit. weko gin ma jo mukene waco winye malongo me konyo lading it kawinyo ngo ma kiwaco, gamo ne ki bedo ki kero me timo jami ducu marom aroma ki jo mukene.

Gin aruka pa luding it konyo dano me winyo lok maleng I kabedo ma oling wa kama woo dwong iye.

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

Pama ma kitiyo kwede I ot yat

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

Labo wang bu/ret/ mwot /bandage me tic I ot yat

• Pe culu mucoro ikom rwom ma kimedo ikom gin acata ite cik me VAT ACT, Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

Fridge/canduk lagwok dano ma oto/lyel wek kome pe obale, me tic I ot yat, municipal onyo kabedo  kama kigwoko iye lyel/dano ma oto.        

•Pe culu mucoro moo keken kit ma cik me dul me abic me lobo ma kunyango me Afrika cimo kwede (5^th schedule of EAC)

Yeya me tingo lutwo

• Cente me kelo ne ki ilobo mawoko tye zero (0%)ite cik me timo biacara I kunyango me lobo Afrika (East Africa Community Common External Tarrif).

EXCISE DUTY

Type of incentive

Conditions for granting exemption

Nil duty on construction materials of a factory or warehouse exclusive of those available on the local market, locally produced raw materials and inputs.

Beneficiary: Developers of industrial parks and free zones, operators and other

investors in specified business which include;

·        Manufacture or assembling medical appliances, medical sundries or pharmaceuticals

A minimum capital investment

requirement for duty exemption of

US$10 million in the case of a foreigner

or US$ 300,00 in case of a citizen; or US$150,000, for a citizen whose investment is placed up country.

The business that qualifies for duty

exemption; is required to employ at least

70% of its employees being citizens,

earning an aggregate wage of at least 70% of the total wage bill.

STAMP DUTY

Type of incentive

Conditions for granting exemption

No Stamp duty on debentures, lease of land, Increase of share capital, transfer of land.

Operator within an industrial park or free zone or an operator of a single factory

or other business outside the industrial park who invests in medical appliances

Must invest a minimum of USD 10m for

foreign investors and USD 300,000 for

EAC citizens or USD 150,000 where the investment is made upcountry.

Incentive takes effect from the date of commencement of the specified business, same incentives applies to an existing operator in an Industrial Park or Free Zone. The investor must use at least 70% of locally sourced raw materials and

employ at least 70% EAC citizens who must take up at least 70% of the wage bill.

Nil Stamp Duty on debenture,

further charge, lease of

land, increase of share

capital, transfer of land and

agreement to provide

services on

conducting a feasibility study

or developing a design for

construction.

Must invest at least USD 5m.

Develop a hospital at the level of a

national referral hospital with capacity to

provide specialized medical care.

VAT

Type of incentive

Conditions for granting exemption

The supply of drugs, medicines and medical sundries manufactured in

Uganda are zero- rated

Must be manufactured in Uganda

VAT exemption at importation of medicine

For those in the business of importation

No VAT on the supply of feasibility study and design services and on the supply

of locally produced raw materials and inputs.

Investment in manufacturing or

assembling medical appliances, medical

sundries or pharmaceutical. Must invest a minimum of USD 10m for foreign investors and USD 300,000 for EAC citizens or USD 150,000 where the

investment is made upcountry.

Incentive takes effect from the date of

commencement of the specified business,

same incentives apply to an existing

operator in an Industrial Park or Free Zone. The investor must use at least 70% of locally sourced raw materials and employ at least 70% EAC citizens who must take up at least 70% of the wage bill.

No VAT on supply of

feasibility study, design and

construction services; or the

supply of locally produced

materials; or the supply of

machinery and equipment or

furnishings

and fittings

Must invest at least

USD 5 million. The feasibility study must

be for the development of a hospital

facility; or the construction of hospital

premises and other infrastructure; or

supply of the machinery, equipment,

furnishings and fittings for use in the

hospital facility.

The investment must

be for a hospital at the level of a national

referral hospital with capacity to provide

specialized medical care.

VAT registered persons claim all the VAT incurred.

Turnover of UGX 150m in any 12 months

period for first time registration, ability

to keep proper books of accounts and

making taxable supplies.

Deemed VAT: Tax payable on a taxable supply made by a supplier to a contractor

executing an aid-funded project is deemed to have been paid by the contractor provided the supply is for use

by the contractor solely and exclusively for the aid funded project.

Contractors executing aid-funded projects

INCOME TAX

Type of incentive

Conditions for granting exemption

10 years Exemption of Income derived by a person from undertaking any of the listed business activities in the Industrial Park or Free Zone.

Operator in an Industrial Park or Free

Zone who invests in manufacturing or

assembling medical appliances, medical

sundries or pharmaceuticals.

Must invest a minimum of USD 10m for

foreign investors and USD 300,000 for

EAC citizens or USD 150,000 where

the investment is made upcountry.

Incentive takes effect from the date of

commencement of the specified business,

same incentives apply to an existing

operator in an Industrial Park or Free Zone. The investor must use at least 70% of locally sourced raw materials and employ at least 70% EAC citizens who must take up at least 70% of the wage bill.

10 years Exemption of Income derived by a person from undertaking any of the

specified business activities.

Investor outside an industrial park or free

zone carrying out activities above.

Must invest a minimum of USD 10m for

foreign investors and USD 300,000 for

EAC citizens or USD 150,000 where

the investment is made upcountry.

Incentive takes effect from the date of

commencement of the specified business,

same incentives apply to an existing

operator in an Industrial Park or Free Zone.

The investor must use at least 70% of

locally sourced raw materials and employ

at least 70% EAC citizens who must take

up at least 70% of the wage bill.

6% WHT exemption

6 months renewable

Where the Commissioner is satisfied that

the taxpayer has regularly complied with

the obligations under the tax laws

Indexation in the calculation of capital gains in order to

account for inflation. Preferential treatment of capital gains tax for a venture capital fund registered under

the Capital Markets Authority Act.

Before determining Capital Gains tax

on a business asset, one will factor in

inflation among others that influence the

asset value. However, indexation shall not

apply to an asset that is sold within twelve

months from the date of purchase.

A venture capital fund shall be entitled

to a non-recognition of a gain or loss

equivalent to the percentage of reinvested

proceeds.

Recognition of losses

If for any year of income, the total business

income earned by a taxpayer is less

than the total expenses relating to the

generation of the business income, the

excess (loss) shall be carried forward and

allowed as a loss in the following year.

Note that it must be declared and proved

by URA in the current year of income as a

loss.

Wear and Tear

Wear and Tear allowance is granted for

assets and equipment’s owned by the

entity and registered in the business

names.

The rates are as provided for in the

Income Tax Act.

Allowable deduction of purchase expense from a supplier designated to use

e-invoicing system

Allowable deduction of purchase expense

from a supplier designated to use

e-invoicing system. These suppliers will be

gazetted and these expenses should be

supported by e-invoices or e-receipts.

100% deduction of Scientific research expenditure

A person who incurs expenditure for

scientific research

100% deduction of training Expenditure

Employers who train permanent residents

or provide tertiary education not

exceeding in the aggregate 5 years

Income tax exemption for Collective Investment Schemes

Must be licensed to operate as a collective

investment scheme. Participants in the

scheme should not have day to day

control over the management of the

property. Participants contributions and

ultimate income/ profits must be pooled

Property must be managed as a whole by

the operator of the scheme.

Double Taxation Agreements (DTA): Investors from countries with active DTA’s with Uganda i.e. United Kingdom, Denmark, Norway, South Africa, India, Italy, Netherlands and Mauritius.

Withholding tax rates applicable to dividends, interests, management fees

and royalties are 10% except UK at 15%

Beneficial owner of investment as defined

in the Income Tax Act established with

economic substance in a country with

which Uganda has a DTA.

HEALTH AND MEDICAL SECTOR

Description

Tax incentive

Any of the following goods engraved or printed or marked with the

hospital logo imported for use in licensed hospitals, as recommended by

the Director of Medical Services subject to such conditions and limitations

as the Commissioner may impose.

a) Shadow less lamps

for use in operating

theaters

Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004

b) Blood freezers

• Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004

c) Kitchen ware and

equipment

• Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004

d) Laundry equipment

Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004

e) Mattresses and line

• Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

f) Bedside screens

• Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004

g) Air conditioners

• Exempted from all taxes

under the 5th schedule

of the East African

Community Customs Management Act, 2004

h) Water heating

equipment

• Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004

i) Packaging material

for medicines

• Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004

j) Furniture

• Exempted from all taxes under the

5th schedule of the East African

Community Customs Management

Act, 2004

k) Raw materials for

the manufacture of

medicaments

• Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004

l) Examination gloves for laboratory and medical use.

• Exempted from all taxes

under the 5th schedule

of the East African

Community

Customs Management

Act, 2004

m) Hospital furniture imported by dealers for supply to licensed hospitals

• Exempted from excise

duty under the Excise

Duty Act.

n) X-Ray Machines for

medical use. An X ray machine means an electrically powered device producing x rays for the irradiation of a

human being or an animal for a therapeutic or

diagnostic purpose or for industrial use

• Exempted from VAT

under the VAT Act.

Import duty is 0% under

East African Community

Common External Tariff.

o) Chemical Analyzers for blood analysis.

A blood chemistry analyzer may be used to test for many things, such

as blood cell counts,

therapeutic drug monitoring, illegal drug use, blood typing

• Exempted from VAT

under the VAT Act.

Import duty is 0% under

East African Community

Common External Tariff.

p) Packaging material for

medicines

• Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004

q) Medical Autoclaves. A

medical autoclave is a

device that uses steam to

sterilize equipment and

other objects. This means

that all bacteria, viruses,

fungi, and spores are

inactivated

• Exempted from VAT under the VAT Act. Import duty is 0% under

East African Community Common External Tariff.

r) Ophthalmic

instruments and

appliances. This device is

used to examine the eye.

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

s) Dental drill equipment A dental drill or dentist’s drill is a small, highspeed drill used during dental procedures, usually to remove decay and shape tooth structure prior to the insertion of a filling or crown. A dental drill may also be used in the cleaning and shaping of root canals during endodontic treatment, or to remove old or temporary filling s or crowns prior to the insertion of new or permanent restorations.

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

t) Ultrasound machinery

An ultrasound machines

makes images so that

organs inside the body can be examined. The machine sends out high- frequency sound waves, which reflect off body structures. A computer receives the waves and uses them to create a picture. The test is done in the ultrasound or radiology department.

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

u) Syringes A medical device that issued to inject fluid into, or withdraw fl fluid from, the body. A medical syringe consists of a needle attached to a hollow cylinder that is fi fitted with a sliding plunger.

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

v) Cardio graphic machine A machine for recording the beating of the heart.

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

Wheel chairs A wheelchair is a manually operated

or power- driven device designed primarily for use by an individual with a mobility disability for the main purpose of indoor,

or of both indoor and outdoor, locomotion.

• Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004.

Crutches Medical

Definition of Crutch.

Crutch: A wooden or metal vertical prop that helps support a disabled person while he or she is walking. Arm crutches typically are metal and have a single shaft with a projecting handgrip and a cuff that closes around the arm. Crutches usually have a non-skid rubber tip on the bottom

• Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004.

Artificial parts of the body

(teeth, leg s, joints).

Dentures, (also known as

false teeth), are prosthetic

devices constructed to

replace missing teeth;

they are supported by the

surrounding soft and hard tissues of the oral cavity. Conventional dentures are removable (removable partial denture or complete denture.

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

A prosthesis is an artificial device/substitute or that

replaces a missing body part such as tooth, leg, arm, knee, facial bone, another joint, hip etc which may be lost through trauma, disease, or congenital conditions

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

Hearing aid.

A hearing aid is a small

electronic device that

you wear in or behind

your ear. It makes some

sounds louder so that a

person with hearing loss

can listen, communicate,

and participate more fully

in daily activities A hearing aid can help people hear more in both quiet and noisy situations

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

Medicated cotton wool

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

Medical bandage

• Exempted from VAT under the VAT Act. Import duty is 0 % under East African Community Common External Tariff.

Refrigeration equipment

for dead bodies for use

in Hospital, city council or

funeral home.           

• Exempted from all taxes under the fifth schedule of the East African

Community Customs Management Act, 2004.

Motor boat ambulance

• Import duty is 0% under East African Community Common External Tariff and exempted from VAT