EFFECTIVE DATE OF THE INCOME TAX (AMENDMENT) ACT, 2026 AND THE EXCISE DUTY (AMENDMENT) ACT, 2026

Uganda Revenue Authority (URA) notifies the general public that the Income Tax (Amendment) Act, 2026 and the Excise Duty (Amendment) Act, 2026 were assented to with a commencement date of July 01, 2026.

URA therefore informs taxpayers to take note of the effective date of July 01, 2026, review their tax returns and declarations, and make the necessary adjustments to reflect the amended provisions for the months of July 2026, August 2026 and going forward.

Please note that some of the returns affected and require adjustments are; PAYE Return, Excise Duty Return, Withholding Tax Return, VAT Return, Gaming Tax Return (monthly and weekly).

For more information, contact us at services@ura.go.ug or call our toll-free line 0800217000, or 0323-444602 or 0323-444603 (not toll-free), or WhatsApp 0772140000, e-mail at services@ura.go.ug or visit the nearest URA office.

First date of publication: Wednesday September 23, 2026

“Developing Uganda Together”

URA MANAGEMENT

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