Rental tax in Uganda: know what you owe, and get it filed right
Rental tax is charged on rent from houses, flats, shops and land. Whether you've just started renting out, are years behind, or are holding a URA letter, we work out the correct figure, file every missing year, and deal with URA for you.
Rental tax in four numbers
- 12% for individuals, on yearly rent above UGX 2,820,000. No other deductions.
- 30% for companies, after an allowance of 50% of the rent for expenses.
- Once a year: the return is due within six months after the tax year ends (the year runs 1 July to 30 June).
- 30 June 2027: interest and penalties on rental tax owed from before July 2025 may be waived if the tax itself is paid by then.
Example: rent of UGX 1,500,000 a month is UGX 18,000,000 a year. Tax = 12% × (18,000,000 − 2,820,000) = UGX 1,821,600 for the year.
Source: URA rental income tax guidance. Checked October 2026.
What this costs you every month it waits
- Estimated assessments based on URA's assumptions — usually much higher than reality
- Penalties and interest at 2% per month on top of the principal
- Agency notices: URA can instruct your tenants to pay rent straight to URA
- Bank account garnishment for unresolved arrears
The cost of waiting: Interest on unpaid tax accrues at 2% per month, compounding while you wait. An ignored estimated assessment can become an agency notice on your bank account or your tenants being ordered to pay rent directly to URA.
Three steps. Zero guesswork.
We review
You share your TIN and property details. We pull your URA ledger, identify every open year, and tell you plainly where you stand and what it will cost to fix.
We file
We reconstruct the figures, prepare accurate returns for every outstanding period, and file them. Where URA has over-assessed you, we object with evidence.
We represent
We handle all URA correspondence, negotiate penalties and payment plans where needed, and confirm in writing when your ledger is clean.
Two questions. Your figure — not a rate card.
Fees follow the size of the portfolio and how many years need cleaning up — quoted in writing before any work starts.
Licensed Tax Agent, registered with TARC under URA · Helping clients since 2012 · Rated 4.7 on Google
Free Rental Tax Assessment
Tell us about your property. A licensed tax agent replies within one business day with where you stand and what it costs to fix.
- 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)
Rental tax questions
Income tax on the rent you earn from property in Uganda: houses, flats, shops, offices or land. For individuals it's calculated separately from other income.
Individuals pay 12% of yearly rent above UGX 2,820,000, with no other deductions. Companies pay 30% after an allowance of 50% of the rent for expenses.
Once a year, within six months after the tax year ends. The tax year runs 1 July to 30 June.
Yes. We file each missing year with your real figures. Interest and penalties on tax owed from before July 2025 may be waived if the tax itself is paid by 30 June 2027. We check whether yours qualify.
Not necessarily. You can object with evidence within 45 days of receiving it. Send us the letter quickly, because the deadline matters.
Yes. URA can issue an agency notice telling tenants to pay the rent to URA until the arrears are cleared. Dealing with it before then costs far less.
Yes. We work by WhatsApp and email and deal with URA here for you.
That's normal. We rebuild the figures from tenancy agreements, bank statements and mobile money records.