Uganda Business Registration Guide 2026

Company Registration — URSB

All companies in Uganda must be registered with the Uganda Registration Services Bureau (URSB). The registration process includes reserving a company name, filing incorporation documents (Memorandum and Articles of Association), and paying registration fees. Registration can be done online through the OBRS portal. The process typically takes 1-3 business days. The registration fee depends on the company's authorised share capital.

Tax Identification Number (TIN)

After company registration, the company must obtain a TIN from URA. The TIN is issued automatically upon company incorporation through the integrated URSB-URA system. Individuals also require a TIN for tax purposes. The TIN is used for all tax filings, payments, and correspondence with URA.

Tax Registrations

• Income tax: All businesses must register for income tax. Companies file corporate tax returns; sole proprietors file individual returns.
• PAYE: Employers with employees must register for PAYE and file monthly returns.
• VAT: Businesses with annual turnover exceeding UGX 150 million must register for VAT and comply with EFRIS.
• NSSF: Employers must register with NSSF and remit monthly contributions.

Business Permits and Licences

Depending on the business sector, additional licences and permits may be required. These include trade licences from local government, sector-specific licences (e.g., tourism, health, education, food processing), import/export permits, environmental impact assessments, and professional body registration for regulated professions.

Ongoing Compliance

Once registered, businesses must:

• File annual returns with URSB
• File monthly PAYE returns (if employing staff)
• File monthly VAT returns (if VAT-registered)
• File annual corporate tax returns within 6 months of year-end
• Remit NSSF contributions monthly
• Maintain proper accounting records
• Comply with EFRIS electronic invoicing requirements

Disclaimer

This guide provides general information. Registration requirements may change. Consult a qualified Ugandan corporate advisor or URSB for your specific situation.