# Uganda VAT Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/africa/uganda
Published: September 22, 2026

Uganda's standard VAT is 18%. Learn the registration threshold, the digital-services VAT rules, and monthly filing with the URA.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

## 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

## 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 |

## 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

- [Uganda Revenue Authority (URA) — VAT and the digital economy](https://ura.go.ug)

- [PwC — Uganda VAT and other taxes](https://taxsummaries.pwc.com/uganda/corporate/other-taxes)

Verified July 2026 against URA guidance and PwC.

## Frequently asked questions

### What is the Uganda VAT rate in 2026?

18% on most goods and services, with 0% on exports and specified supplies such as educational materials and sanitary products [1].

### Do foreign digital sellers register for VAT in Uganda?

Yes. Since July 2021, non-residents supplying B2C electronic services to Uganda must register, charge 18%, and file quarterly returns [1][2].

### Is SaaS taxable in Uganda?

Yes. SaaS and electronic services supplied to Ugandan consumers are taxable at 18% [1].

### How are B2B digital sales taxed in Uganda?

The Ugandan recipient accounts for VAT under the reverse charge at 18% on the imported service [1].

### How often do foreign digital sellers file in Uganda?

Quarterly, within 15 days of each quarter-end, with tax paid in Uganda shillings. Domestic registered persons file monthly by the 15th [1].

### What is the VAT registration threshold in Uganda?

UGX 150 million in annual taxable turnover, or above UGX 37.5 million in any three consecutive months [1].