Value Added Tax (VAT)
For a player who generate income from recreational facility that exceed 150,000,000 in a given year, are expected to collect VAT on every transaction that is invoiced (EFRIS)
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Any person dealing in recreational business is required to be registered for income tax. Income tax applies generally to all types of persons who derive income, whether an individual, non-individual or partnership.
Resident persons are taxed on worldwide income, while non-resident persons are taxed only on income derived from sources in Uganda.
Withholding tax on payments to suppliers in the recreational business
This tax is withheld at a rate of 6% on the gross amount if it exceeds UGX 1,000,000 and remitted to URA.