Hospitals, Medical Centers and Clinics

A hospital is a healthcare facility built, staffed, and equipped to provide medical and nursing care as well as medical supplies to patients.

Uganda’s health system comprises of government/public health facilities, mission founded and privately-owned providers as well as complementary medicine practitioners.

Add to Bookmarks
Print Friendly, PDF & Email
(Visited 417 times, 1 visits today)

This is a large health-care facility that provides medical and surgical care to its clients

A clinic is a healthcare facility that is established to provide first hand medical treatment or advice to outpatients. A clinic can either be independent or affiliated to a hospital.

 All businesses in the health sector in Uganda are required to be registered with

  • Uganda Registration Services Bureau (URSB) for business name or company registration
  • Uganda Revenue Authority (URA) for taxes
  • Local Authorities such KCCA/Municipal Council

Please note

Upon registration, players in the health sector are required to comply with the requirements of relevant authorities like:

  • Ministry of Health
  • National Drug Authority (NDA)
  • Uganda Nurses and midwives’ Council (UNMC) for license
  • Uganda Medical and Dental Practitioners Council (UMDPC) for licenses

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

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

 

Incentives

Condition for the tax incentives

Shadow less lamps for use in operating theaters

Exempted from all taxes under the 5th schedule of the East African Community

Customs Management Act, 2004

Blood freezers

Exempted from all taxes under the 5th schedule of the East African Community

Customs Management Act, 2004

Mattresses and line

Exempted from all taxes under the 5th schedule of the East African Community

Customs Management Act, 2004

Bedside screens

Exempted from all taxes under the 5th schedule of the East African Community

Customs Management Act, 2004

Air conditioners

Exempted from all taxes under the 5th schedule of the East African Community

Customs Management Act, 2004

Water heating

equipment

Exempted from all taxes under the 5th schedule of the East African Community

Customs Management Act, 2004

Packaging material

for medicines

Exempted from all taxes under the 5th schedule of the East African Community

Customs Management Act, 2004

Hospital furniture imported by dealers for supply to licensed Hospitals

Exempted from excise duty under the Excise Duty Act.

Producing x rays for the irradiation of a human being or an animal for a therapeutic or diagnostic purpose or for industrial use

Exempted from VAT under the VAT Act. Import duty

is 0% under East African Community Common External Tariff.

Chemical Analyzers for blood analysis.

A blood chemistry analyzer may be used to test for many things, such as blood cell counts, therapeutic drug monitoring, illegal drug use, blood typing protein analysis, checking thyroid function, checking for the presence of antibodies, and, when used by patients at home, for glucose or cholesterol monitoring

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff.

Ophthalmic instruments and appliances.

This device is used to examine the eye.

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff.

10) Dental drill equipment.

A dental drill or dentist’s drill is a small, high speed drill used during dental procedures, usually to remove decay and shape tooth structure prior to the insertion

of a filling or crown. A dental drill may also be used in the cleaning and shaping of root canals during endodontic treatment, or to remove old or temporary fillings

or crowns prior to the insertion of new or permanent restorations.

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff.

Ultrasound machinery.

An ultrasound machine makes images so that organs inside the body can be examined. The machine sends out

high- frequency sound waves, which reflect off body structures. A computer receives the waves and uses them to create a picture.

The test is done in the ultrasound or radiology department.

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff.

Syringes.

A medical device that is used to inject fluid into, or withdraw fluid from, the body. A medical syringe consists of a needle attached to a hollow cylinder that

is fitted with a sliding

plunger

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff.

Cardio graphic machine.

A machine for recording the beating of the heart.

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff.

  Wheel chairs.

A wheelchair is a manually operated or power-driven device designed primarily for use by an individual with a mobility disability for the main purpose of indoor, or of both indoor and outdoor, locomotion.

Exempted from all taxes under the5th schedule of the East African Community Customs Management Act, 2004.

Crutches

Crutch: A wooden or metal vertical prop that helps support a disabled person while he or she is walking. Arm crutches typically are metal and have a single shaft with a projecting handgrip and a cuff that closes around the arm.

Crutches usually have a nonskid rubber tip on the bottom

Exempted from all taxes under the5th schedule of the East African Community Customs Management Act, 2004.

Artificial parts of the body (teeth, legs, joints). Dentures, (also known as false teeth),

are prosthetic devices constructed to replace missing teeth; they

are supported by the surrounding soft and hard tissues of the oral

cavity. Conventional dentures are removable (removable partial denture or complete denture

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff. 

A prosthesis is an artificial device/ substitute or that

replaces a missing body part such as tooth, leg, arm, knee, facial bone, another joint, hip etc. which may be lost through trauma, disease, or congenital conditions

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff.

Hearing aid.

A hearing aid is a small electronic device that you wear in or behind

your ear. It makes

some sounds louder

so that a person with hearing loss can listen, communicate, and participate more fully in daily activities.

A hearing aid can help people hear more in both quiet and noisy situations

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff.

Medicated cotton wool

Exempted from VAT under the VAT Act.

Import duty is 0% under East African Community Common External Tariff.

Medical bandage

Exempted from VAT under the VAT Act.

Import duty is 0% under East African Community Common External Tariff.

Refrigeration equipment for dead bodies for use in Hospital, city council or

funeral home”

Exempted from all taxes under the fifth schedule of the East African Community Customs Management Act, 2004.

Motor boat Ambulance

Import duty is 0% under East African Community Common External Tariff and

exempted from VAT under the provision of the VAT Act.

Motor Vehicle Ambulance

Import duty is applicable at a rate 0% under East African Community Common External Tariff and exempted from VAT under the provision of the VAT Act

Maternity (Mama) kit

Import duty is applicable at a rate 0% instead of 25% for one year and exempted from VAT

 Heating, ventilating and air conditioning equipment for pharmaceutical manufacturers.

Exempted from all taxes under the fifth schedule of the East African Community Customs Management Act, 2004

The supply of imported drugs and medicines

It is exempted from VAT under the provision of the VAT Act and attracts import duty of 0% under the EAC CET

The supply of contraceptives of all forms e.g. condoms,

birth control pills, family planning device

Are exempted from VAT under the provision of the VAT Act

The supply of Diapers

Are exempted from VAT under the provision of the VAT Act

Furniture

Exempted from all taxes under the 5th schedule of the East African Community Customs Management Act, 2004

Medical Autoclaves. A medical autoclave is a device that uses steam to sterilize equipment and other objects. This means that all bacteria, viruses, fungi, and spores are inactivated

Exempted from VAT under the VAT Act. Import duty is 0% under East African Community Common External Tariff.

 

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

 

 

Add to Bookmarks (0)
Print Friendly, PDF & Email
Skip to content