Uganda Revenue Authority informs all taxpayers that the following tax obligations are due under the Income Tax Act by 30^th June 2026:  

Filing of the following income tax returns:

1. Final income tax returns for both individuals and non-individuals for the period 1^st January 2025 to 31^st December 2025;
2. Provisional income tax returns for non-individuals for the period 1^st January 2026 to 31^st December 2026;
3. Provisional income tax returns for individuals for the period 1^st April 2026 to 31^st March 2027.

Payment of income tax due by individuals:

1. 1^st instalment of provisional tax for individuals whose accounting period commenced on 1^st April 2026;
2. 2^nd instalment of provisional tax for individuals whose accounting period commenced on 1^st January 2026;
3. 3^rd instalment of provisional tax for individuals whose accounting period commenced on 1^st October 2025;
4. 4^th instalment of provisional tax for individuals whose accounting period commenced on 1^st July 2025;
5. Final income tax for individuals whose accounting period commenced on 1^st January 2025.

Payment of income tax due by non-individuals:

1. 1^st instalment of provisional tax for non-individuals whose accounting period commenced on 1^st January 2026;
2. 2^nd instalment of provisional tax for non-individuals whose accounting period commenced on 1^st July 2025;
3. Final income tax for non-individuals whose accounting period commenced on 1^st January 2025.

Note:

1. Taxpayers are advised to clear their tax obligations by 30^th June 2026 to avoid accumulation of interest;
2. The above filing and payment obligations also apply to individual and non-individual rental taxpayers;

• Rental tax is assessed and paid separately from corporation or personal income tax;

1. Taxpayers with outstanding liabilities as at 30^th June 2024 are also reminded to settle their principal tax by 30^th June 2026 to benefit from waiver of interest and penalties.

For more information or inquiries, contact us via services@ura.go.ug or call our toll-free line 0800217000 or toll lines : 0323-444602 or 0323-444603 or WhatsApp 0772140000. non-toll-free numbers moving forward

First date of Publication: Friday June 19, 2026

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