Uganda Revenue Authority (URA) reminds all taxpayers who are in business or earning rental income to file and pay any outstanding tax liability by 30^th September 2025 to avoid penalties and interest associated with non-compliance.

Obligations under the Income Tax Act:

The following income tax obligations are due by 30^th September 2025:

1. Filing final income tax returns and payment of final income tax by individuals and non-individuals for the tax period 1^st April 2024 to 31^st March 2025.
2. Filing provisional income tax returns by non-individuals for the tax period 1^st April 2025 to 31^st March 2026.
3. Filing provisional income tax returns by individuals for the tax period 1^st July 2025 to 30^th June 2026.
4. Payment of provisional income tax for individuals:

•           1^st instalment if your accounting date is 30^th June;
•            2^nd instalment if your accounting date is 31^st March;
•            3^rd instalment if your accounting date is 31^st December;
•            4^th instalment if your accounting date is 30^th September.

5. Payment of provisional income tax for non-individuals

•          1^st instalment if your accounting date is 31^st March;
•           2^nd instalment if your accounting date is 30^th September 

URA therefore advises taxpayers to pay all domestic taxes due on 30^th September 2025 by 30^th September 2025. URA also urges all taxpayers with outstanding principal tax for the period up to 30^th June 2024 to pay the principal tax as soon as possible to benefit from the waiver of interest and penalties.

Note: Rental Tax is filed and paid separately from Corporate or Personal Income Tax.

Taxpayers are advised to visit the nearest URA Service Centre for assistance if required, or contact the URA Contact Centre on toll-free 0800117000/0800 217000. You can also reach us via WhatsApp on 0772140000.

First date of Publication: Tuesday September 23, 2025

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