UG Value-added tax (VAT) Rates Uganda — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
18% 0% Shilling (UGX)

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 2017

Standard rate
18%
Others
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.

Registration
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.


UG Value-added tax (VAT) Rates Uganda Tax Sources & Citations

  • EN: Uganda Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Uganda's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Uganda tax information on this page is incorrect or out of date.
Citations:
  1. Uganda Uganda Revenue Authority (https://www.ura.go.ug/)
  2. Ernst & Young global VAT tax study, Uganda (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/ug-uganda