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Uganda Tax Filing Guide 2026

Uganda's tax system is administered by the Uganda Revenue Authority (URA) primarily through its online portal. All taxpayers must register for a Tax Identification Number (TIN). VAT-registered businesses must use EFRIS for electronic invoicing. Returns are filed monthly (PAYE, VAT) or annually (corporate tax) with payment deadlines.

Tax Identification Number (TIN)

Every taxpayer in Uganda must obtain a Tax Identification Number (TIN) from URA. The TIN is a unique 10-digit number used for all tax transactions including filing returns, making payments, and corresponding with URA. Individuals can register online through the URA portal. Companies receive a TIN upon incorporation through the Uganda Registration Services Bureau (URSB).

URA Online Portal

The URA online portal is the primary platform for tax filing in Uganda. Taxpayers can register, file returns, make payments, view statements, and manage their tax affairs online. The portal supports electronic filing of PAYE, VAT, corporate tax, and other taxes.

EFRIS — Electronic Fiscal Receipting and Invoicing Solution

EFRIS is Uganda's mandatory electronic invoicing system for VAT-registered taxpayers. All invoices must be issued in real-time through URA-approved fiscal devices or the EFRIS portal. EFRIS allows URA to monitor transactions in real-time, reducing tax evasion. VAT-registered businesses must integrate their accounting systems with EFRIS. Non-compliance attracts penalties.

Filing Deadlines

  • PAYE: Monthly, by the 15th of the following month
  • VAT: Monthly, by the 15th of the following month
  • Corporate tax: Annual, within 6 months of the end of the accounting period
  • Individual income tax: Annual, by 30 June following the tax year end (30 June)
  • Withholding tax: Monthly, by the 15th of the following month

Penalties for Non-Compliance

Late filing attracts a penalty of 2% of the tax due per month. Late payment attracts interest at 2% per month. Failure to register for VAT when required attracts a penalty of UGX 200,000 plus 2% of the tax due per month. Tax evasion can result in penalties of up to 100% of the tax evaded plus criminal prosecution.

Disclaimer

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

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