Rental Income tax
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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.
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The annual VAT registration threshold is UGX 150m. Therefore, landlords who own and earn rental income of UGX 150m or more in a given year from commercial property are required to register for VAT. After registration, the landlords are required to charge their tenants VAT at a rate of 18% (of rental income) and remit it to URA.
All VAT registered taxpayers are obliged to register for EFRIS and issue e-invoices
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Withholding tax (WHT) is income tax that is withheld at source by one person (withholding agent) upon making payment to another person (payee).