WITHHOLDING TAX EXEMPTION APPLICATIONS FOR THE PERIOD JULY TO DECEMBER 2026

, 4 months ago

Pursuant to Sections 136(5)(b)(ii) and 129(2) of the Income Tax Act and Section 5(4) of the Value Added Tax Act, the Commissioner Domestic Taxes hereby notifies the public that the application window for withholding tax (WHT) exemption for the first half of the financial year 2026/27 shall be opened on April 07, 2026 and closed on June 07, 2026.

The Public is further notified that the WHT exemption application is online, and no physical application shall be considered.

Please note that the exemption will be valid for 6 months from July 01, 2026, to December 31, 2026. However, the exemption shall be revoked anytime where a person or the person’s associate(s) is found to be noncompliant with their tax obligations. The WHT exemption status can be viewed on the URA Web Portal at https://ura.go.ug

All prospective applicants are encouraged to review their tax affairs and ensure they are compliant with the relevant tax laws and procedures before applying.

How to apply;

Visit the URA web portal >>Log in to your TIN account>>Under e-Services, click on Tax Exemption>>Select “Withholding Tax Exemption Application”. Proceed with your self-assessment and submit the application.

You will receive an acknowledgement receipt with a reference number as evidence of the application.

WHT exemption applications shall be vetted based on the compliance checklist below:

WHT EXEMPTION COMPLIANCE CHECKLIST

S/N	Area	YES/NO
1.	Accurate and up-to-date registration profile
	Is your registration profile up to date, including the physical address, tax types, National Identification Number (NIN) or Business Registration Number (BRN), Sector, Telephone numbers, and all required information?
	Have all the directors/associates updated their registration details with NIN or BRN, where applicable?
2.	Up-to-date, complete and accurate returns for all tax types applicable to the taxpayer
	Do you file up-to-date, complete and accurate returns?
	Did you file all income tax returns for the last three years?
	Are you fully compliant with EFRIS and DTS, where applicable?
3.	Up-to-date with the payment of all taxes
	Do you have any outstanding tax, and if so, is it under an approved instalment payment plan, dispute (objection, ADR and TAT)? Ø Where under dispute, the tax not in dispute has been paid in full, and, in the case of TAT, 30% of the tax in dispute has been paid.
	Are the directors from the various sources of income paying all the tax due?
4.	Minimum Revenue Contribution to Domestic Taxes (PAYE & Income Tax) From July 2025 to June 2026
4.	Small taxpayers UGX 100 million Medium taxpayers UGX 200 million Large taxpayers UGX 500 million
5.	Special cases and outstanding issues
	Are you importing Plant and Machinery with a CIF value of at least USD 150,000?
	Do you have any existing Income Tax exemption? If yes, attach evidence.
	If you are undergoing an investigation with the Tax Investigation Department of URA or have an outstanding issue with Customs URA, you are required to obtain a no-objection clearance accordingly.