A guide to taxation of the Health and Medical Sector.


Across Uganda, both public and private sub-sector players provide health services to the people of Uganda. According to the Ministry of Health, the government contributes about 66% of the service delivery outlets. These include national and regional hospitals including a tiered system of health centers, which handle a range of services. Private health providers comprise Private Not-for-profit organizations (PNFPs), private-for profit health care providers (PFPs) also known as commercial health care providers, and traditional and complementary medicine practitioners (TCMPs). Nearly 70% of the facility-based PNFP organizations exist under umbrella organizations; the Uganda Catholic Medical Bureau (UCMB) and the Uganda Protestant Medical Bureau (UPMB). The Uganda Orthodox Medical Bureau (UOMB) and the Uganda Muslim Medical Bureau (UMMB) represent more than 5% of the health providers. Uganda’s health system comprises public, private-not-for-profit (PNFP) and private-for-profit (PFP) providers as well as traditional and complementary medicine practitioners. The health and medical sector comprise of those who;

  • Provide medical services
  • Package material for medicine
  • Manufacture medicaments
Add to Bookmarks
Print Friendly, PDF & Email
(Visited 325 times, 1 visits today)

Click to download Health Sector Guide
Add to Bookmarks (0)
Print Friendly, PDF & Email
Skip to content