Monthly tax filing in Uganda: VAT, PAYE, withholding tax and LST, filed by the 15th
If you employ staff, are registered for VAT or have been made a withholding agent, URA expects returns every month, by the 15th, even in months with nothing to declare. We file every one on time and keep your records matching, so penalties never start.
The monthly rules in four facts
- The 15th: returns and payments for VAT, PAYE and withholding tax are due by the 15th of the following month.
- Nil returns count: every tax you're registered for needs a return each month, even with nothing to declare.
- Late filing: the penalty is UGX 200,000 or 2% of the tax for the period, whichever is higher, plus interest on late payment.
- PAYE starts above UGX 335,000 a month for resident employees, then rises in bands to 30%, with an extra 10% on pay above UGX 10 million.
Sources: URA returns and PAYE guidance. Checked October 2026.
What this costs you every month it waits
- Fixed penalties per late return, month after month
- Interest at 2% per month on unpaid VAT, PAYE and WHT
- VAT/EFRIS mismatches flagging your business for audit
- Loss of your Tax Clearance Certificate — and with it tenders and bank facilities
The cost of waiting: Late or missing monthly returns each attract fixed penalties plus 2% monthly interest — and inconsistencies between your VAT returns and EFRIS data are the single most common trigger for a URA audit.
Three steps. Zero guesswork.
We onboard
A one-time health check of your URA ledger and last 12 months of filings. Any existing gaps are identified and cleaned up first.
We run the cycle
Each month you send sales, purchases and payroll data — by email, WhatsApp or shared drive. We compute, reconcile against EFRIS, and file before every deadline.
We report
You receive filing acknowledgments and a one-page summary each month. Your ledger stays clean, and your TCC stays renewable.
Work out your monthly fee
Monthly fees follow business size and the number of tax heads — fixed, predictable, and quoted before we start.
Licensed Tax Agent, registered with TARC under URA · Helping clients since 2012 · Rated 4.7 on Google
Get a Custom Monthly Quote
Tell us about the business and we'll send a fixed monthly fee within one business day.
- Reviewed personally by a licensed tax agent
- Plain-language answer — what you owe, what it costs to fix
- Reply within one business day (Mon–Fri)
Common questions
It depends on your business: VAT if you're registered for it, PAYE if you employ staff, withholding tax if URA has made you a withholding agent, and LST if you employ staff. Each needs its own return.
By the 15th of the following month, for VAT, PAYE and withholding tax. Payment is due by the same date.
A return showing nothing due for that month. If you're registered for a tax, you file every month, even when the answer is zero.
If they earn more than UGX 335,000 a month, you need to register for PAYE and file it monthly. LST usually applies as well. We set both up.
Only if URA has designated you, or you're a government body. Designated agents usually withhold 6% on payments to suppliers above UGX 1 million and pay it to URA by the 15th.
Each month is a separate return with its own penalty. We file the backlog in the right order and agree a plan for anything you can't pay at once.
Send it to us. We file what's missing and reply to URA before the deadline in the letter.
Bookkeeping records what happened. Tax filing turns it into URA returns on time and answers URA when it asks. Many bookkeepers don't file, and nobody notices until penalties arrive.