Overview of Agricultural Sector
Aibunget na akoru ka aidar ibaren nges na epol noi k’ojautene alo Uganda (Largest in Uganda’s economy). Kotoma okaru lo aisubus lo 2021/2022, akor ka aidar ibaren obu inyakunite akais aarei iwongon icunyak idope (24.1%) angun kwatat kotoma ameda keere na abar na obu iyatakin Uganda. Ido abu da inyakunite akais auni iuni angun kwatat (33%) alu ikapun alu oponi odumunai oboro alu eyanganaro akwapin (Export Earnings). Eswamak lu edolete akais akany aarei kanu akwatat (70%) ko Uganda erai lu iswamaete nu akor ka aidar ibaren. (Itolomunitai do nu k’rionget alo aimario (UBOS, 2022)
Eja nu ebe ipu itunga lu isamaete orionget lo akor ka aidar ibaren da, eyaununei do erionget lo iwongon angun kwatat (4%) bon osau lo esolo. Atemasi ebe itunga ilukumin akais auni ikany auni akwat akany akais aarie ikany auni bon iwadikauna anu aitac esolo ido akais akany angon ikanyape angun kwatata (96%) iswamaete akaru iraan ka aidar ibaren, iarei angun kwatat (2%) omanikorin, iaarei angun (2%) kwatata agaria ka iboro lu ecor.
Erionget lo akor ka aidar ibaren, imoriarit atutbena kwape nat akor iraan, aidar ibaren, aidar ikweny, akor atur, aidar agaria ka aitemonokin iboro lu akor (Agro-processing).
- Arai ikoto ijo eiwadik ekiror anu aisubus kon na akor ka aidar ibaren ipedori ijo aipejoikin erionget lo aiwadik aisubusaete (Uganda Registration Services Bureau-URSB).
- Iinakino ijo apapula (asatipiket) na aiwadikuan arai iwakaun ijo kwape ekampuni arai mam apapula na aiwadik aisubus kon (Ekiror lo aisubus).
- Aboliak lu aibunget ana (isubusin) lu ekotokinos apukor iyapesin, ekotokin do kesi adumun alasisin nu aisubus ane ejai ekansulo kwape nat KCCA anu alu ejaasi Kampala.
Kiitunite ebe (Please Note):
Idau akorion aiwadikaun, ekotokin do nges atupakin keere nu ebeit aswam nu da edaunit erionget lo Akor, ibaren ka agaria ainapinap.
Kanu ituan obe (Individual)
- Akadi na akwap (National ID)
- Apapula na aiwadikaun (Certificate of registration)
Kanu ekampuni (Non-individual)
- Afomu 20 na ekampuni (Company form 20)
- Apapula na aiwadikaun (Certificate of incorporation)
Kicikak ne, kanu adumun ace nu ikamanara keda aiwadikaun
Click here for details on requirements for registration
- You’re required to visit the URA portal on ura.go.ug
- Click hereIcikak ne kanu aiwadikaun kwape itunganan ilope (Individual)
- Click here Icikak ne kanu aiwadikaun kwape ekampuni (non-individual)
Arai mam ijo ipedori eiwadikaun olago, ipejok eyapesi lo URA lo iyapiatar ijo anu adumun agangat arai inom esimu lo abure 0800117000/0800217000 arai bo nat olago (WhatsApp): 0772140000
Kwape atacan esolo, ejaasi ijo apedorosio kon ido, ejasi nu ebeit ijoda aitodolikin/aswam.
Kicikak ne/Click here kanu apedorosio kon keda Click here nu iburai ijoda aitodolikin kwape atacan esolo.
Iburai ijo aidar aiwadikaeta kere nu aisubus kon. Ejok duc ajaut keda aiwadikaeta nu ejaasi aparasia kec tetere ijo ipedori amisikin nu ikamanara keda apak ani arai apaarasia anu?. Imoriaritos nu;
- Aiwadikaeta nu ikamanara keda isirigin lu edumununei/egwelununei aisubus okaru (Income realized in a year)
- Arisitin nu egwelaritere ka nu egwelitere iboro (Receipt, invoices and payments)
- Aiwadikaeta nu itodunitos ekato lo icumitai ibaren (Vaccination details)
- Awadikaeta nu alu ibajaritos iboro (Debtors) ka lu ibajunit ijo ikec iboro (creditors)
- Eiwadikaeta nu itodunitos epone lo etacere eswamak (Payroll for your employees where applicable)
- Aiwadikaeta ace kere arei irai ijo lo igweli iboro okinga (Import schedules if applicable).
- Aiwadikaeta nu acamanar anu agwelar arai agwelun aswamision (Contracts for supply)
- Aiwadikaeta nu aingadis ana apiai (bank statements)
- Arisitin nu itacia ijo igaraman ice da lu aisubus kwape nat akipi ka akim (Utility bills)
- Aiwadikaeta nu itodunitos iboro lu ejaasi aisubus (stock records)
- Aiwadikaeta nu itodunitos eitai lo iboro alu ejatatar aisubus (Asset Registers).
Itojokaritai atacak esolo;
- Idar aiwadikaeta kon kere ewadikatete kotoma amusugun
- Idar aiwadikaeta tetere epatanar aimarun esolo lo aisubus kon
- Idar aiwadikaeta adaun ikar ikany (5years) ageun apak na ikamanara keda aiwadikaeta ngun anu atupanakin koingaren
- Arai ekotoi aiwadikaeta ngun anu akiro ace eroko ikaru ikany edolo, ekotokin do atacan esolo aidar aiwadikaeta ngun itoni ne edaunotor akiro ngun nu ekotore aiwadikaeta ngun
- Aiwadikaeta nu idario, ekotokin ojaasi keda aileleba na aswam keere na aisubus ido ingadakitete kotoma opone lo epedorere aijerun ka da aision ka ajenun nu ejaasi toma kec
- Arai ipuda ijo aidar aiwadikaeta kon kotoma angajep ace, ijuka ailipa kon ne ejai lo epolokit erionget lo esolo keda akiro nu idelelete jokan nu einakitos ijo aitosom angajep ace tetere ecamakinio ijo
- Ne mam aiwadikaet kon ejar toma amusugun, iburao ijo aitac igaraman lu aijulakin kitoni amusugun ne ejai ejulan lo esekuni erionget lo esolo.
Esolo lo ekampuni (Corporation tax)
- Erai lo esolo lo etacete ikampunin kere oUganda kotoma oitiai alo akais auni angun kwatat (30%).
Esolo lo Ameda (Income tax)
- Erai lo esolo lo itatacio itunga idiopediope kotoma aibunget na agwelanarak iswamaeta lu akor itosomaete itiaisinei lu egitigita
Kicikak ne kanu adumun nu ipu nu ikamunitos itaisinei lu esolo alo isirigin alu ameda
Esolo lo Eropit (Pay as you earn (PAYE))
- Itatacio esolo lo bon ne ejasi eswamak kotoma aibunget ana lu enyamete eropit kuju na ilukumin akwat aarei akais auni ikany (235,000) angin elap. Etubori lo einakit ngesi aswam isirigin ngun osodi aijukar URA angon elap.
- Click here for more information on PAYE rates.
Ilelebio apapulai kwape adis keere nu esolo
Kicikak ne kanu ajenun nu ipu nu ikamanara keda eipone lo ilelebere apapulai nu esolo kon.
Ekaulo na aileleb apapulai nu esolo kon, iburao ijo aitac esolo kon kotoma oponesio lu ijasi kwape nat aingadisia nu apiai (bank), isirigin lu osimu (mobile money), acadin nu isirigin (VISA, Mastercard ka aceda), arai bo nat eicikakain *285# osimu kon
Ki’tunite ebe:
Aparan na iburaere Ijo aitac esolo kon ngesi apak napa ileleba ijo ka aijukar apapulai kon nu esolo.
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Emedaunan (Beneficiary) |
Aisigalinikineta (Incentives) |
Apak na edauni aisigalikinet (Period of Incentive) |
Nu ebeit atacan esolo aitodolikin (Condition for the Tax Incentives) |
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Atacak esolo lu erimaka (Compliant taxpayers) |
Mam itatacio ikany ape angun akwatat lu esolo alo etiakanaro (6% WHT Exemption) |
Angun ilapio itomon aarei konye epedoro aisiteteunun (12 months Renewable) |
Ne imonikinar lo apolokiniton nu esolo aloe be epedorit atacan esolo arimakit ikisila keere lu esolo |
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Atacak esolo kere |
Igaraman keere lu etaci atacan esolo anu aingic arai eirere nu aisubus (Scientific research Expenditure) |
Apaarasia keere (Indefinite) |
Itunganan yen etaci anu airere/aingic (A person who incurs expenditure for scientific research) |
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Atacak esolo kere |
100% deduction of training expenditure |
Apaarasia keere (Indefinite) |
Ikulepek aswamisinei (employers) lu itosomete eswamak lu elomunitos oUganda arai lu etacete esomero lo okuju (Terciary Education) anu apak na mam edepari ikar ikany |
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Mam itatacio esolo lo aikung apapulai anu aibungeta nu ayuwaro na iboro alu akor kotoma ationis (NIL stamp duty on agricultural insurance policies) |
Emedauna: Ayuwaran iboro lu akor kotoma ationis (Agricultural insurance) |
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Mam itatacio esolo lo ameda ana iyatanakin oboro kotoma adoketa nu asubio kec (VAT) oboro lu akor, inyamat lu ibaren ka inyaleta kec, aidokononokino na iraan (crop extension services), aswamision nu aicokicokio na iraan ka aicokicoketa, ayuwaro na ikorion (agricultural insurance) ka ace da. |
Atacak esolo lu ejaasi orionget lo akor ka aidar ibaren |
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Aicokicoketa nu iraan ka ibaren (Agricultural Sprayers) |
· Mam itatacio VAT arai eyauni agwelaran kokinga kotoma ainapeta anu ekisil alo esolo alo VAT. · Mam itatacio edio esolo lo ejai abunget na ikanyet okisila alu esolo alo ikalotok okide na Africa na 2004 arai eyauni akorion akwapin (5th Schedule of the East African Community Customs Management Act, 2004) |
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Imotokan/ Ilorin lu alilim (Refrigerated Trucks) |
Mam itatacio edio esolo lo ejai abunget na ikanyet okisila alu esolo alo ikalotok okide na Africa na 2004 arai eyauni akorion akwapin (5th Schedule of the East African Community Customs Management Act, 2004) |
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Ikee lu isikere iraan ka ibaren (Agricultural–Chemicals (fungicides and pesticides)) |
· Mam itatacio VAT arai eyauni agwelaran kokinga kotoma ainapeta anu ekisil alo esolo alo VAT. · Mam itatacio edio esolo lo ejai abunget na ikanyet okisila alu esolo alo ikalotok okide na Africa na 2004 arai eyauni akorion akwapin (5th Schedule of the East African Community Customs Management Act, 2004) |
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Agoolai nu Elilim (Cold Rooms)
Agola na elilim ingarakit aidar iboro lu akor ka aidar ibaren lu esakitai kwape nat akiring, akokorei nu etubitai, agaria, ka ice da |
Esolo lo ayaun iboro akwapin enot kanu kangun akwatat (0%) kotoma ainapeta nu esolo nu emoritos lu okide na Africa keere (EAC Common External Tariff). Ingarakini anu aidar iboro lu esakitai ka aidar ikorion olilim kwape nat airing, akokorei nu etubutubitai, agaria, ka ice da
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Apaketin nu edio epone keere nu inapinapere iboro anu aijukar akwapin (Packing material) |
Mam itatacio edio esolo lo ejai abunget na ikanyet okisila alu esolo alo ikalotok okide na Africa na 2004 arai eyauni akorion akwapin (5th Schedule of the East African Community Customs Management Act, 2004) |
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Mam itatacio esolo anu iboro alu aduk (Packging materials) na ane esubere iboro (Factory) arai bo nat ne ingadao iboro (Warehouse). Mam imoriarit iboro ngun lu epedoro adumun osokonin lu akwap, arai bo nat iboro lu esubitai (locally produced raw materials and inputs) |
Emedaunan: esubusi lo ejai aibosit na iswamaere iboro arai bon a mam itatacere esolo (Free zone) arai da nence kinga na aiboisit ana iswamaere iboro arai ne mam itatacere esolo ido orai ngesi akorion lo ekoriei anu agwelanar. (Operator within the industrial park, free zone or other business outside the industrial park or free zone who invests in commercial farming). Ekoto aisubus orai na edoli idolas imilionin itomon ($10m) kuju arai erai esubusi lo okinga ido idolas emilionin akwat auni ($300,000m) kuju arai erai esubusi lo okide na Africa arai bon at idolas ilukumin akwatat akais akany (150,000) arai ejai aisubus kinga na o’Kampala. Egeunos aisigalikineta aparan na egeunor aisubus na elimoritai. Asigalinikineta nupenu imedauni esubusi lo ejai sek da aibosit ngin na etiakunitai anu asubia ibor ka aiboisio nu mam itatacio esolo
Ekotokin do esubusi aitosom iboro lu esubitai o Uganda lu edolete akais akany aarei angun kwatat (70% of locally sauced raw materials) anu eiswama ido do itosomai itunga/eswamak lu okide na Africa lu enyapete eropit lo edoli akais akany aarei angun kwatat lu eropit alo etacio eswamak keere. (70% of the wage bill) |
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Mam itatacio esolo lo aikung apapulai (stamp duty) anu ikapun alu isigaunitai (debentures), aipagisanar alupok, aiyatanakin ikapun lu etukunete ikulepek aisubus ka aijulanar alupok |
Emedaunan: esubusi lo ejai aibosit na iswamaere iboro arai bon a mam itatacere esolo (Free zone) arai da nence kinga na aiboisit ana iswamaere iboro arai ne mam itatacere esolo ido orai ngesi akorion lo ekoriei anu agwelanar. (Operator within the industrial park, free zone or other business outside the industrial park or free zone who invests in commercial farming). Ekoto aisubus orai na edoli idolas imilionin itomon ($10m) kuju arai erai esubusi lo okinga ido idolas emilionin akwat auni ($300,000m) kuju arai erai esubusi lo okide na Africa arai bon at idolas ilukumin akwatat akais akany (150,000) arai ejai aisubus kinga na o’Kampala. Egeunos aisigalikineta aparan na egeunor aisubus na elimoritai. Asigalinikineta nupenu imedauni esubusi lo ejai sek da aibosit ngin na etiakunitai anu asubia ibor ka aiboisio nu mam itatacio esolo
Ekotokin do esubusi aitosom iboro lu esubitai o Uganda lu edolete akais akany aarei angun kwatat (70% of locally sauced raw materials) anu eiswama ido do itosomai itunga/eswamak lu okide na Africa lu enyapete eropit lo edoli akais akany aarei angun kwatat lu eropit alo etacio eswamak keere. (70% of the wage bill. |
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Kanu ajenun ace nu ipu ka adumun agangat adio kere, odolok iyapiesin lu URA lu idunyasi ka ijo arai inom esimu lo abure 0800117000/0800217000 arai bon at olago (WhatsApp): 0772140000
