Presumptive tax (for small businesses)
For taxpayers with annual gross turnover above Ug. 10,000,000 but not exceeding Ug. 150,000,000 are required to pay this tax as per the presumptive schedule.
Click here for the presumptive schedule.
This is tax imposed on all companies in Uganda at a standard rate of 30%. A business in this sector must register for this tax.
Pay As You Earn (PAYE)
Any person dealing in restaurant business and has workers earning a monthly salary more than 235,000 per month is required to register for Pay as You Earn (PAYE), withhold and remit tax to URA.
Click here for the PAYE rates
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 aggregate exceeds UGX 1,000,000.
Click here for more information on Withholding tax.
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)
Click here for more information on VAT
All VAT registered taxpayers are obliged to register for EFRIS and issue e-invoices
Click here for information on how to register for EFRIS