Income tax – applies to all, whether individual or non-individual player.
Please note: The rate applicable for income tax for non-individual clients is 30% of the entity’s chargeable income (gross income less allowable deductions). However, individual income tax depends on the bracket in which the individual falls.
Click here for individual income tax 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 amount exceeds UGX 1,000,000 in a single transaction
- Withholding tax on payments to non – resident public entertainers –this tax is charged at a rate of 15% of the gross amount of the payment derived by the non – resident public entertainer. The tax is withheld and paid before the non-resident entertainer leaves the country.
- Withholding tax on payments to local public entertainers – this tax is withheld at the rate of 6% on the gross amount and remitted to URA
Click here for more information on Withholding tax.
Value Added Tax (VAT) – if your gross annual income exceeds UGX 150,000,000 or UGX 37,500,000 in a given quarter, you will be required to register and invoice VAT inclusive on each transaction (EFRIS)
Please note: All tickets sold for a particular performance attract 18% (VAT inclusive)
Click here for more information on VAT