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TodayMonday, April 27, 2026

Income Tax Act

Uganda’s real estate growth faces pressure from high taxes, costly borrowing, and limited deductions, raising rents and threatening investment unless rental tax policies are rebalanced to support sustainable development.
Uganda’s real estate growth faces pressure from high taxes, costly borrowing, and limited deductions, raising rents and threatening investment unless rental tax policies are rebalanced to support sustainable development.

Heavy Taxes, Thin Margins: Why Uganda’s Rental Tax Policy is Testing Real Estate Growth Potential

On the surface, Uganda’s real estate sector appears to be thriving. Cranes dot Kampala’s skyline, mortgage uptake is rising, and Government revenue from corporate and rental income taxes continues to grow. But
December 31, 2025
The Tax Appeals Tribunal has upheld URA’s $100,000 penalty against TotalEnergies EP Uganda for delayed transfer-pricing disclosures, affirming enforceable audit deadlines. The decision signals tougher scrutiny for multinationals in the extractives sector as commercial oil production nears.
The Tax Appeals Tribunal has upheld URA’s $100,000 penalty against TotalEnergies EP Uganda for delayed transfer-pricing disclosures, affirming enforceable audit deadlines. The decision signals tougher scrutiny for multinationals in the extractives sector as commercial oil production nears.

TotalEnergies EP Hit With $100,000 Penalty Over Delayed Tax Audit Disclosures in Uganda

The Tax Appeals Tribunal has upheld a $100,000 (UGX357 million) penalty imposed on TotalEnergies EP by Uganda Revenue Authority (URA) for failing to provide transfer pricing information within prescribed timelines during a
December 22, 2025
URA has begun a nationwide crackdown on undeclared offshore income, using global data-sharing networks to track foreign assets held by Ugandan residents and enforce strict compliance with international tax reporting rules.
URA has begun a nationwide crackdown on undeclared offshore income, using global data-sharing networks to track foreign assets held by Ugandan residents and enforce strict compliance with international tax reporting rules.

URA Directs Ugandans to Declare Global Income as Foreign Asset Crackdown Begins

Uganda Revenue Authority (URA) has launched a sweeping enforcement campaign requiring all Ugandan tax residents with foreign bank accounts, property, or investments to immediately declare their worldwide income and assets, according to
November 20, 2025
The repeal of certain incentives to industrial investors outside Kampala industrial hubs such as the Kampala Industrial Business Park (KIBP) in Namanve above, could slow down the spread of industrialisation across the country and hurt jobs creation.

Income Tax(Amendment) Act 2023: Repeal of investment incentives could hamper industrialisation and job creation efforts

The Income Tax(Amendment) Act 2023 has repealed Section 27A of the Principal Act which provided for initial allowances as a fiscal policy geared at enabling investors in industrialisation and manufacturing to recover
August 28, 2023
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