Advance Income tax – for all players
Advance income tax is paid by passenger service vehicles and goods/freight vehicles.
Owners of such vehicles are required to pay Advance income tax once every year for each vehicle.
At Transport Licensing Board (TLB), you will be issued a single assessment (PSV + Advance income tax).
Pay As You Earn (PAYE) – paid by employees in this sector who earn above UGX 235,000 per month. The employer withholds on the employee’s salary and remits it to URA.
Click here for PAYE rates
Withholding tax – will be paid by the vehicle owner in case you supply services to a designated withholding agent when the invoice value is above UGX 1,000,000
Value Added Tax (VAT) – for players who generate income from transport service that exceed UGX 150,000,000 in a given year, are expected to collect VAT on every transaction that is invoiced (EFRIS)