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Tax Law 


Area Overview

The proper management of tax issues is a prerequisite for success of any business. The tax regime in Uganda is governed by several laws including the following: the Income Tax Act, 1997 (as amended by the various subsequent amendment Acts); Value Added Tax Act, 1996; the East African Excise Management Act, 1970 (as amended by the various subsequent amendment Acts); Stamps Act (Cap 342); and the Gaming and Pool Betting (Control and Taxation) Act (Cap 292). Several regulations have been made under the above laws.