All fish processing plants in Uganda are required to be registered with;

• Uganda Registration Services Bureau (URSB) for Company or business name
• Uganda Revenue Authority (URA) for taxes

 Please note:

Upon registration, one is required to comply with the requirements of statutory bodies like;

• National Environment Management Authority (NEMA)

• Department of Fisheries Control, Regulation and Quality Assurance under Ministry of Agriculture, Animal industry and Fisheries.

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 for your fish processing business

• You’re required to visit the URA portal on ura.go.ug
• Click here to register for an individual
• Click here to register as a non-individual

Click here for your rights  as a taxpayer

Click here for your obligations as a taxpayer

Corporation tax

It’s a tax imposed on non-individual players in the sector at a standard rate of 30%.

Individual Income tax

This is a tax imposed on individuals in the sector using the individual rates applicable.

Click here for more information on individual income tax rates.

Pay As You Earn (PAYE)

This tax applies to a sector player who has employees (administrative or causal laborers) that earn an aggregate in excess of 235,000 per month. This form of tax is withheld every month.

Click here for the PAYE rates

Processed fish have added value and VAT is charged on sale of such products at a standard rate of 18%.

At export, processed fish is VAT zero rated.

Please note:

• Fish processing plants must therefore register for VAT and obliged to also register for EFRIS

Click here for information on how to register for EFRIS

Withholding tax

Withholding tax (WHT) is an income tax that is withheld at source by one person (withholding agent) upon making payment to another person (payee). If fish processing plant supplies goods above 1 million, the person to whom those goods are supplied charges withholding tax at a rate of 6%. The plant receives a Tax Credit Certificate that helps in offsetting tax liability in the final income tax return.

Click here for information on Withholding tax.

These returns are filed like any other Income tax returns

Click here for information on how to file your returns.

After filing a return, you’re required to pay taxes due using available payment platforms e.g. banks, mobile money, VISA, Mastercard, EFT, RTGS, 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 more information, please visit the nearest URA office for assistance or call the toll-free line 0800117000/0800217000 or WhatsApp: 077214000