For small businesses with turnover up to UGX 150M

Small business tax, made simple — register, file, and stop worrying.

If your business turns over less than UGX 150 million a year, you likely qualify for presumptive tax — a simpler, cheaper regime than full income tax. Most small businesses either don't know this, or are registered wrongly and paying more than the law requires.

Licensed Tax Agent (TARC) Ex-URA expertise Reply within 1 business hour
Why act now

What this costs you every month it waits

  • Backdated estimated assessments once URA identifies the business
  • Penalties and 2% monthly interest on unpaid amounts
  • No TIN or tax history — blocking bank loans, tenders and supplier contracts
  • Inability to get a Tax Clearance Certificate when a big opportunity appears
!

The cost of waiting: An unregistered business discovered by URA is assessed on estimates, backdated, with penalties and 2% monthly interest. What would have been a small annual presumptive payment becomes a multi-year demand.

How it works

Three steps. Zero guesswork.

01

We review

A short conversation about your turnover, sector and history. We check your TIN status and URA ledger and confirm which regime you belong in.

02

We file

We register or correct your registration, compute the right amounts, and file every return that is due — including backlog years.

03

We represent

If URA has already assessed or written to you, we respond, correct the figures and negotiate penalties down.

Your personalized quote

Two questions. Your figure — not a rate card.

Presumptive engagements are deliberately affordable — this is the entry point where compliance should cost less than the penalty for skipping it.

Presumptive Tax (Small Business) — the situation this service resolves, in a real Ugandan setting

“Meet 'Okello's General Store' — a growing Kampala retailer that had never registered. A supplier's EFRIS records put them on URA's radar and an estimated demand followed. We registered them properly, filed three backlog years under the presumptive schedule, and the final bill came to less than a third of URA's estimate.”

O
'Okello'Retail trader, Kampala — composite scenario

Illustrative composite scenario reflecting real client patterns — details changed to protect confidentiality.

Free · Confidential · No obligation

Free Small Business Tax Check

Five questions, one honest answer: what you should be paying, and what to do about any backlog.

  • Reviewed personally by a licensed tax agent
  • Plain-language answer — what you owe, what it costs to fix
  • Response within one business hour (Mon–Sat)
Thank you — your details are ready to send. We reply within one business hour (Mon–Sat).

Confidential. No obligation. Reviewed by a licensed tax agent — never a bot.

Quick answers

Before you ask

It is a simplified tax for small businesses with annual turnover up to UGX 150 million. Instead of preparing full accounts, you pay according to a schedule based on your turnover band. It exists precisely so small businesses can be compliant without an accounting department.

It depends on your turnover band and, for some bands, your location and business type. For most genuinely small businesses the annual amount is modest — usually far less than owners fear. We compute it exactly before you commit to anything.

Coming forward voluntarily is consistently cheaper than being found. We register you, file the open years at the correct presumptive amounts, and negotiate the penalty position — including the current waiver on older interest and penalties where it applies.

Read the full Presumptive Tax (Small Business) guide →