Performers and Artistes

Who is an artiste?

An artiste is a person who practices any of the creative arts, such as painting, sculpting, poetry, singing, filming, drawing, composing, and creating music.

Who is a performer?

A performer is a person who  entertains an audience by acting, singing, dancing, or playing music.

A performer is responsible for entertaining an audience by expressing their talents through different arts and expertise with an aim of earning income.

 

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The key players in this industry include: Promoters/ event managers, VJs, DJs, MCs, Song writers, poets, musicians, models, film actors and producers etc.

 

 

All persons earning income from entertainment business are obliged to register for taxes with URA. Every player in the entertainment sector in Uganda are required to have a TIN

For individual

  • National ID
  • Certificate of registration

For non-individual

  • Company Form 20
  • Certificate of incorporation

Click here for  more details on registration

Click here for your rights  as a taxpayer

Click here for your  obligations as a taxpayer

Income tax – applies to all, whether individual or non-individual player.

Please note: The rate applicable for income tax for non-individual clients is 30% of the entity’s chargeable income (gross income less allowable deductions). However, individual income tax depends on the bracket in which the individual falls.

Click here for individual income tax rates

Withholding tax

  • Withholding tax on suppliers – If you’re a designated withholding tax agent, you are expected to withhold at a rate of 6% from your suppliers whose transaction amount exceeds UGX 1,000,000 in a single transaction
  • Withholding tax on payments to non – resident public entertainers –this tax is charged at a rate of 15% of the gross amount of the payment derived by the non – resident public entertainer. The tax is withheld and paid before the non-resident entertainer leaves the country.
  • Withholding tax on payments to local public entertainers – this tax is withheld at the rate of 6% on the gross amount and remitted to URA

Click here for more information on Withholding tax.

Value Added Tax (VAT) – if your gross annual income exceeds UGX 150,000,000 or UGX 37,500,000 in a given quarter, you will be required to register and invoice VAT inclusive on each transaction (EFRIS)

Click here for more information on VAT 

 

 

 

These returns are filed like any other Income tax returns

Click here for information on how to file your returns.

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

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

Click here to register a payment

 

In case you cannot register online, visit the nearest URA office for assistance or call the toll-free line 0800117000/0800217000 or WhatsApp: 0772140000

 

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