What is Entertainment?

Entertainment is a form of activity that holds the attention and interest of an audience or gives pleasure and delight. Public entertainment events include activities like concerts and performances.

Who are the key players in the Entertainment industry?

The key players in the industry include:

  • Artistes
  • Performers
  • Authors
  • Producers
  • Promoters
  • Event managers
  • Recreational space owners
  • Bar owners
  • Hotel owners

According to the Uganda Bureau of Statistics (UBOS), collectively the services sector where entertainment belongs, contributes 47.1 trillion Shillings to Uganda’s economy. The entertainment industry has a lot of potential to support the economy through taxation of the individuals employed.

Key terms:

Person – Person includes an individual, a partnership, a trust, a company, a retirement fund, a government, a political subdivision of a government and a listed institution.

Key obligations for public entertainment event owners

  1. Register for taxes with URA
  2. Withhold tax on payment
  3. Charge VAT and remit to URA

Who is obliged to register for taxes with URA?

All persons earning income from entertainment business are obliged to register for taxes with URA. Upon approval of your application, you are given a Tax Identification Number (TIN) for tax purposes. 



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