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Uganda Property Tax Guide 2026

Property transactions in Uganda incur stamp duty at 1% of the property value and registration fees at 1.5%. Rental income is subject to 6% withholding tax (final tax). Capital gains on property are subject to 10% WHT on the gross transfer value. Local governments levy ground rent and property rates.

Stamp Duty — 1%

Stamp duty is payable on the transfer of land and buildings in Uganda at a rate of 1% of the higher of the consideration or the market value. The duty is payable by the buyer and must be paid before registration of the transfer. Certain transfers, such as those between spouses or for agricultural land below a threshold, may be exempt or subject to reduced rates.

Registration Fees — 1.5%

Registration fees are payable to the Uganda Registration Services Bureau (URSB) for registering property transfers. The fee is 1.5% of the property value. Additional costs may include survey fees, valuation fees, and legal fees.

Capital Gains on Property — 10% WHT

On the transfer of real property, a 10% withholding tax is applied to the gross transfer value. This is not a separate CGT but a withholding mechanism. The tax withheld is creditable against the seller's final income tax liability. The buyer must withhold and remit to URA within 30 days of transfer.

Local Government Charges

Local governments in Uganda levy ground rent (annual charge on leasehold land) and property rates (based on the rateable value of the property). These vary by location and property type.

Disclaimer

This guide provides general information. Tax laws may change. Consult a qualified Ugandan tax advisor or URA for your specific situation.