Construction professionals

A construction professional is an individual who renders professional services within the construction sector or construction project. They are tasked with performing or furnishing the design, supervision, inspection, construction, or observation of the construction of any improvement to real property or project finalization. These include architects, engineers, quantity surveyors etc.

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Construction professionals get their licenses from relevant regulatory bodies which include;

  • Ministry of lands, housing and urban development
  • National Construction Authority (NCA)

They also obtain operational licenses from their respective regulatory bodies. like;

  • Architects Registration Board
  • Engineers’ Registration Board.
  • Uganda National Building Certified Engineers and Contractors. (UNABCEC).

For individual

  • National ID or any other two of the following valid identification documents;  Passport, Driving permit, Voter’s card, Village ID, Employment ID, Refugee ID, recent Bank statement, Work permit, financial card, Visa, NSSF card etc.
  • Certificate of registration (incase you are in business)
  • Statement of particulars and partnership deeds (incase of a partnership)

For non-individual

  • Company Form 20
  • Certificate of incorporation

Click here for details on requirements for registration

  • 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

As a taxpayer you are entitled to your rights. Equally there are obligations you must fulfill.

Click here for your rights  as a taxpayer.

Click here for your  obligations as a taxpayer.

Individual income tax

The income tax rate for individuals depends on the income bracket in which the individual   falls.

This will be applicable to individual players and directors to the construction companies.

Click here to access the income tax rates.

Pay As You Earn (PAYE)

Any employee who is employed by a construction company is required to obtain a TIN, and the employer (Company) has a duty to register for Pay As You Earn (PAYE), in order to withhold from each employee who earns a monthly salary in excess of 235,000/= and remits it to URA.

Click here for the PAYE rates

Withholding tax

Withholding tax (WHT) is income tax that is withheld at source by one person (Designated withholding agent) upon making payment to another person (payee), at a rate of 6% and remits it to URA

Please note: The tax withheld is credited/ reduced on the tax payable in the Payee’s final income tax return.

Click here for information on Withholding tax.

These returns are filed like any other Income tax returns

Click here File a Return for information on how to file your returns.

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

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

Click here to register a payment

For further assistance, visit the nearest URA office or call the toll-free lines 0800117000/0800217000 or WhatsApp: 077214000

Click to download Construction Sector Guide
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