Corporation tax is charged on profit derived by a land dealer or land developer at a rate of 30%.
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INDIVIDUAL INCOME TAX
Individual players in this sector are eligible to pay income tax depending on the income bracket that relates to each.
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VALUE ADDED TAX (VAT)
VAT is a consumption tax charged at a rate of 18% on all supplies made by taxable persons i.e. persons registered or required to register for VAT purposes. The threshold for VAT registration is an annual turnover of over 150 million, or 37.5 million in the first 3 consecutive months.
VAT applies to a developer who earns above UGX 150,000,000 in a given year.
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All VAT registered taxpayers are obliged to register for EFRIS and issue e-invoices
Click here for information on how to register for EFRIS