Agriculture
What is Poultry farming?
Poultry farming is the raising of domestic birds such as chickens, turkeys, ducks, and geese, for subsistence or commercial purpose.
Who are the key players in poultry farming sub-sector in Uganda?
The key players in poultry farming include;
- Poultry farmers
- Poultry breeders and hatcheries; who keep parent stock birds for production of day-old chicks
- Poultry feed processors
- Poultry drug sellers such as veterinary shops.
- Poultry product traders.
- In case you need to register a name for your poultry business, you can visit Uganda Registration Services Bureau (URSB).
- You will be issued with a Certificate of incorporation if you register a company or a certificate of registration if you register a business name.
- Players in the sector that plan to open physical offices, should secure a trading license from KCCA / Municipal council
- Uganda Revenue Authority for taxes (Acquisition of a TIN)
Please note: Upon registration, the farmer is required to comply with the requirements of the Ministry of Agriculture, animal industry and fisheries.
For individual
- National ID
- Certificate of registration
For non-individual
- Company Form 20
- Certificate of incorporation
Click here for details on requirements for registration
- You’re required to visit the URA portal on ura.go.ug
- Click here to register as an individual
- Click here to register as a non-individual
Click here for your rights as a taxpayer.
Click here for your obligations as a taxpayer.
Corporation tax
It’s a tax imposed on non-individual players in the sector at a standard rate of 30%.
Income tax
This is a tax imposed on individuals in the sector using the individual rates applicable.
Click here for more information on income tax rates.
Pay As You Earn (PAYE)
This tax will apply to a sector player who has employees (administrative or causal laborers) that earn an aggregate in excess of 235,000 per month. This form of tax is withheld every month.
Click here for PAYE rates
Withholding tax (WHT) at importation
This is income tax withheld at importation of a good. It is at a rate of 6% of customs value (WHT = Customs value x 6%).
If a livestock farmer chooses to import supplies exceeding UGX 1,000,000, it is required to charge withholding tax at a rate of 6% which is later remitted to URA.
It can be used to clear part of the tax payable by the farmer when filing the final income tax return.
Note. If the importer is exempted from WHT, he/she should not be charged this tax at importation
Click here for more information on Withholding tax.
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
