Uganda — Value-added tax (VAT)
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Uganda's general VAT rate is 18%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Uganda Revenue Authority (https://www.ura.go.ug/) in Kampala.
Uganda is a member of the Common Market for Eastern and Southern Africa (COMESA); East African Community trading bloc, which may affect international VAT collection and regulations.
Uganda's consumption tax is called the Value-added tax (VAT), which was introduced in July 1996.
Uganda VAT rates for 2020
- Standard rate
- Zero-rated (0%) and exempt
Uganda VAT number format
Businesses in Uganda that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Uganda Revenue Authority, and will follow a certain format. The VAT number format is 10-digit numeric tax identification number in the form of 1234567890.
Uganda VAT return periods
Businesses in Uganda that are required to collect tax from consumers must file regular tax returns with the Uganda Revenue Authority in Kampala. Uganda's VAT return periods are:
Monthly, with return due by the 15th day of the month following the month covered by the return
Uganda Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Uganda are required to start collecting and remitting tax.
- Annual amount of UGX150 million (approximately USD40,000)
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Uganda, taxation of a non-established business is: Not unless through a local, VAT-registered representative who is appointed upon request of the tax authority
Uganda VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Uganda VAT refund program, more info can be obtained from the Uganda Revenue Authority.
Uganda Tax Sources & Citations
- EN: Uganda Value Added Tax
- RU: НДС
- CN: 增值税
- Uganda Uganda Revenue Authority (https://www.ura.go.ug/)
- Ernst & Young global VAT tax study, Uganda (updated 2020)
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