Skip to content
Customize Consent Preferences

We use cookies to help you navigate efficiently and perform certain functions. You will find detailed information about all cookies under each consent category below.

The cookies that are categorized as "Necessary" are stored on your browser as they are essential for enabling the basic functionalities of the site. ... 

Always Active

Necessary cookies are required to enable the basic features of this site, such as providing secure log-in or adjusting your consent preferences. These cookies do not store any personally identifiable data.

No cookies to display.

Functional cookies help perform certain functionalities like sharing the content of the website on social media platforms, collecting feedback, and other third-party features.

No cookies to display.

Analytical cookies are used to understand how visitors interact with the website. These cookies help provide information on metrics such as the number of visitors, bounce rate, traffic source, etc.

No cookies to display.

Performance cookies are used to understand and analyze the key performance indexes of the website which helps in delivering a better user experience for the visitors.

No cookies to display.

Advertisement cookies are used to provide visitors with customized advertisements based on the pages you visited previously and to analyze the effectiveness of the ad campaigns.

No cookies to display.

Stamp Duty

Stamp Duty is a non-tax revenue levied on every instrument listed in Schedule 2 to the Stamps Duty Act Cap. 339 that is executed or received in Uganda. Stamp duty is chargeable on all instruments in Schedule 2 of the Stamp Duty Act that are executed or received in Uganda. Instruments are defined as “every document by which any right or liability is or purports to be created, transferred, limited, extended, extinguished or recorded

(Visited 981 times, 1 visits today)

Stamp Duty is paid by the person drawing, making or executing the instrument. Here the term “executing” means “signing.” The following instruments are some of those which pay stamp duty

Where executed instruments are to be registered or acted upon by a public office or officer like the registrar of titles in the Ministry of Lands and Urban Development and Uganda Registration Services Bureau, these entities require payment of stamp duty before acting on the instruments. However, where instruments are executed between individuals or non-individuals and are for in house use, collection of stamp duty is not easy in this scenario.

Section 3 of the Stamps Duty Act levies stamp duty on the instruments in the schedule 2 of Stamp Duty Act Cap. 2014 that is executed or received in Uganda. The person drawing or making the instruments is required to pay Stamp duty.

For one to pay stamp duty, they do not need to be register for it.
Every person who has executed or received any instrument in Schedule 2 of the Stamp Duty Act 2014 as amended is required to declare and pay stamp duty.

Stamp duty is payable on all the instruments executed or received in Uganda within 45 and 30 days respectively as provided for under sections 13 and 14.

Agreements executed by Government and Public International institutions under the second schedule of the VAT Act and Income Tax Act plus instruments where exemptions are obtained from the Minister of
Finance

Non-payment of stamp does not make an instrument null and void; however, it renders the instrument inadmissible as evidence in commercial courts of law.

There is no threshold for stamp duty since it is charged on every instrument that is executed or received in Uganda.

There is a penalty of UGX.2 million or 6 months’ imprisonment on conviction or both for executing an instrument without payment of proper duty.