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How should consultancy income be taxed in Uganda? Is it subject to income tax at the corporate rate, or is withholding tax the final tax? Dear Reader, Income earned from consultancy services is categorized as business income and the rate of tax applicable depends on whether the person who has earned the income is an […]
The post
Has the Effective Tax Rate (ETR) of 1%–2% replaced the standard Corporate Income Tax rate of 30% on the net taxable income of companies? If not, how do the two tax regimes interact? Dear Reader, No, the Effective Tax Rate (ETR) does not replace the corporate income tax rate of 30% on chargeable income. It […]
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I was paid damages through a court case, does URA tax the compensation/ damages I received? Dear Reader A compensation payment derived by a person from a court case takes the character of the item being compensated. For example, if an employee sues their employer for unlawful dismissal and court orders the employer to pay […]
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Lack of Transparency in Customs Valuation: Importers have long requested that URA provide publicly accessible, standardized customs values to enable better planning and budgeting. Why has this not yet been implemented? Could URA publish clear valuation guidelines to improve transparency and reduce disputes at points of entry? Dear Reader, URA has a data base for […]
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As at 01st August 2026 Add to favorites
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