Uganda VAT Guide for 2026: Rates, Registration & Filing
Uganda's standard VAT is 18%. Learn the registration threshold, the digital-services VAT rules, and monthly filing with the URA.
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Key Takeaways
Uganda charges 18% VAT on most goods and services, administered by the Uganda Revenue Authority (URA) [1]. The registration threshold is UGX 150 million a year, or UGX 37.5 million in any three consecutive months [1]. Since July 2021, non-residents supplying electronic services to consumers must register once they meet the UGX 150 million threshold, charge 18%, and file quarterly without input-VAT credits, while B2B uses the reverse charge [1][2]. SaaS, digital services, and clothing are taxable at 18%, and unprocessed foodstuffs, health, education, and financial services are exempt [1].
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
Sales Tax Rates
Uganda's VAT standard rate is 18% on most goods and services, including digital supplies [1]. A 0% rate covers exports and specified supplies such as educational materials, sanitary products, and locally manufactured medicines [1]. The tax authority is the Uganda Revenue Authority (URA).
Rate | Applies to |
|---|---|
Standard 18% | Most goods, services, digital supplies |
Zero 0% | Exports, educational materials, sanitary products, local medicines |
Exempt | Financial services, health, education, unimproved land |
Uganda VAT Calculator
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Uganda · VATRates as of August 2026. Source: URA: Guide to Taxation in Uganda (opens in a new tab).
Uganda · Standard rate
18%
VAT rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
The domestic registration threshold is UGX 150 million of annual taxable turnover, with compulsory registration also triggered above UGX 37.5 million in any three consecutive months [1]. Since July 1, 2021, non-residents supplying electronic services to non-taxable persons (B2C) in Uganda must register once they meet the UGX 150 million annual threshold (about UGX 37.5 million in any three consecutive months), charge 18%, and file quarterly returns; they cannot claim input VAT credits [1][2]. For B2B, the Ugandan recipient accounts for VAT under the reverse charge [1].
How to register for Ugandan VAT:
Confirm your electronic services reach non-taxable customers in Uganda.
Register with the URA under the non-resident electronic-services regime.
Receive your registration.
Charge 18% VAT on B2C supplies.
File quarterly and pay in Uganda shillings (UGX).
Filing frequency & deadlines
Domestic registered persons file monthly, with the return and payment due by the 15th of the following month [1]. Non-resident suppliers of B2C electronic services file quarterly returns, within 15 days of each quarter-end, and pay in Uganda shillings [1].
Exemptions
Exempt supplies include financial services, health and life insurance, education, medical services, imported drugs, unimproved land, residential leases, and betting and gaming [1]. Zero-rated supplies include exports, educational materials, sanitary products and their inputs, and locally manufactured drugs [1]. SaaS and electronic services supplied to Ugandan consumers are taxable at 18% [1].
Penalties
Late filing attracts a penalty of the greater of UGX 200,000 or 2% of the tax payable per month, and late payment carries interest of 2% per month, compounded, capped at the aggregate of principal plus penal tax [1].
Sources
Verified July 2026 against URA guidance and PwC.
Frequently asked questions
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