Corporate Tax Rates Uganda 2026
| Entity Type | Tax Rate |
|---|---|
| Resident companies (standard) | 30% |
| Mining companies | 25% |
| Companies listed on USE | 25% (first 5 years) |
| New manufacturers outside Kampala/Wakiso | Tax holiday available |
Allowable Deductions — Reducing Your Tax Bill
- Business expenses wholly incurred in generating income
- Depreciation allowances on business assets
- Employee salaries, PAYE, and NSSF employer contributions
- Rent, professional fees, and interest on business loans
- Marketing and advertising costs
- Bad debts written off subject to conditions
Corporate Tax Filing Deadlines
| Obligation | Deadline |
|---|---|
| Provisional tax return | 6 months into tax year |
| Annual income tax return | 6 months after year end |
| Payment of tax balance | With annual return |
Transfer Pricing — Important for Group Companies
Companies with transactions with related parties must ensure pricing is at arm's length. URA conducts transfer pricing audits, particularly for multinationals and regional groups operating in Uganda.
💬 Need corporate tax advisory for your Uganda business?
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