Stamp Duty
Stamp Duty is a non-tax revenue levied on every instrument listed in Schedule 2 to the Stamps Duty Act Cap. 339 that is executed or received in Uganda. Stamp du...
General Tax Information
Stamp Duty
Whistleblowing
What is whistle blowing? Whistle blowing refers to the act of bringing URA’s attention activities that may potentially be illegal, unethical or in breach of U...
Whistleblowing
Authorized Economic Operator (AEO)
Authorized Economic Operator program is a trade facilitation initiative derived from the World Customs Organization Safe Framework of Standards which Uganda Rev...
Authorized Economic Operator (AEO)
Rental Income Tax
What is Rental Income? Total amount of rent derived by a person for the year of income from the lease of immovable property (land and or buildings) in Uganda wi...
Rental Income Tax
Value Added Tax ( VAT)
What is Value Added Tax ( VAT) VAT is an indirect tax on consumption charged on value added to goods and services at different stages in the chain of production...
Value Added Tax ( VAT)
Uganda Electronic Single Window (UESW)
The UESW is a system that provides a platform on which all parties involved in trade and transport can lodge standardized information and documents at a single ...
Uganda Electronic Single Window (UESW)
Automated System For Customs Data (ASYCUDA World)
ASYCUDA World is an online system used for processing transactions of all goods imported or exported out of the country. The system allows self-declaration, ass...
Automated System For Customs Data (ASYCUDA World)
Regional Electronic Cargo Tracking System (RECTS)
The system which is premised on GPS technology offers real time location of a truck on which an electronic seal is attached and an alert is triggered in-case of...
Regional Electronic Cargo Tracking System (RECTS)
Non-Intrusive Inspection (NII)
Non-Intrusive Inspection is the examination of goods and cargo crossing international borders without physically opening or tampering with the shipments Add to ...
Non-Intrusive Inspection (NII)
Bonded Warehouse Information Management System (BWIMS)
BWIMS is one of the trade facilitation interventions specified in the Domestic Revenue Mobilization Strategy to address the challenges of the increased volumes ...
Bonded Warehouse Information Management System (BWIMS)
Exempt Income
What is exempt income under the Income Tax Act? Exempt income  is any amount received in money or in kind from various sources that is not subject to income ta...
Exempt Income
Corporation Tax
A company is defined as a body of persons corporate or unincorporated, whether created or recognized under the law in force in Uganda or elsewhere and includes ...
Corporation Tax
What is Groupage Cargo?
Cargo consolidation, also known as cargo groupage, refers to the process of combining and bundling multiple small (cargo) shipments from different shippers, con...
What is Groupage Cargo?
Export Procedure
This is a process of taking goods and services from Uganda to a foreign country. This process is subdivided into the two (2) categories below; Intra Region Carg...
Export Procedure
Business Income
17:04:36The income tax rate for individuals depends on the income bracket in which the individual falls. Resident individuals enjoy a tax-free annual income thr...
Business Income
Passenger Baggage
Passenger baggage refers to the personal belongings that passengers carry with them when travelling. It typically includes items such as clothes, toiletries, el...
Passenger Baggage
Gaming, Pool betting, Casino operators and Sports betting
What is gaming and pool betting? Gaming means the playing of a game of chance for winnings in money or money’s worth and for the avoidance of doubt, includes ...
Gaming, Pool betting, Casino operators and Sports betting
Documents At The Point Of Entry
Documents at the point of entry typically refer to the various forms of documentation that are required, checked, or processed when goods, individuals, or data ...
Documents At The Point Of Entry
