Agriculture is a dominant sector in Uganda’s economy. In FY 2021/22, agriculture accounted for about 24.1% of GDP and contributed 33% of export earnings. About 70% of Uganda’s working population is employed in agriculture. (UBOS, 2022)

In spite of the many people employed in the agricultural sector, it only accounts for 4% of the tax register; i.e. only 38,528 are currently registered for taxes, of which 96% are engaged in crop and animal production, 2% in forestry and 2% in fishing and aquaculture.

Agriculture comprises the following activities:

• Crop farming; Crop farming is the cultivation of plants for human food, animal food stuffs, or other commercial uses.
• Livestock farming; Livestock farming is the rearing of domestic/farm animals for example cattle, goats and sheep, for purposes of obtaining their products for home consumption or commercial gain

• Poultry farming; Poultry farming is the rearing of domestic birds such as hens, turkeys, ducks, and geese, for home consumption or commercial gain. 
• Horticulture; Horticulture is the growing of garden crops, generally fruits, vegetables, and ornamental plants/flowers, for home consumption or commercial use.
• Fish farming; Fish farming is the rearing of fish in tanks and ponds for the purpose of home consumption or commercial purposes.

• Forestry and logging; Forestry and logging refers to planting, cultivating, caring for, preparing, harvesting or cutting of timber or trees for commercial gain.
• Agro-processing; Agro-processing refers to the activities that transform agricultural commodities into different forms that add value to the product which yields high returns to the farmer.

In Agriculture, there is a value chain that involves several players at the different points in the production channel and these are involved in a wide range of activities which include; input supply, farmer organization, farm production, post-harvest handling, processing, provision of technologies of production and handling, grading criteria and facilities, cooling and packing technologies, post-harvest local processing, industrial processing, storage, and transport.