Tax structuring in Uganda: hold your property, companies and family wealth in the right structure
How you hold what you've built changes the tax you pay every year, and again when you sell or hand it over. That covers property in your own name or a company's, one company or several, money earned abroad, and what passes to your children. We review your structure and show you, in shillings, what a better one would save.
What is tax structuring?
Structuring is choosing who, or what, owns your assets and income: you personally, a company, several companies, a partnership or a trust. Each is taxed differently on income, on profits paid out and on sale, so the same property or business can cost very different amounts depending on how it's held.
Structuring is lawful when the arrangement is real and documented. It's usually done once, carefully, and reviewed as your circumstances change.
What this costs you every month it waits
- Rental and investment income taxed at the harshest applicable rates, needlessly
- One lawsuit or URA enforcement action reaching every asset you own
- Business risk contaminating family wealth because nothing separates them
- Succession by default: statute and family conflict deciding who gets what
The cost of waiting: Restructuring after the fact — after the assessment, after the lawsuit, after the succession crisis — costs multiples of doing it in calm weather, and some options (like moving assets under threat of claims) close permanently.
Three steps. Zero guesswork.
We map
A confidential inventory of assets, entities and income flows. You see, often for the first time, the total tax and risk cost of the current arrangement.
We design
A written blueprint: target structure, migration steps, costs, and the quantified annual saving — reviewed with you and your other advisers.
We build
Entities formed, assets migrated in the correct order (sequencing controls the tax cost of the move itself), documents executed, and the structure maintained year on year.
A few questions. Your starting figure.
Structuring is bespoke by nature — fees follow the estate's complexity, quoted after the confidential review.
Licensed Tax Agent, registered with TARC under URA · Helping clients since 2012 · Rated 4.7 on Google
Private Structuring Consultation
Strictly confidential. A senior partner responds personally — no juniors, no lists, no obligation. The first 30-minute conversation is free for new clients. Matters that need a paid case review are quoted first. The review is then quoted in writing, on the value of what you own.
- 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
Choosing who, or what, owns your assets and income, so that the tax you pay each year and on sale is no higher than the law requires.
Yes, when the arrangement is genuine and properly documented. We don't recommend structures whose only purpose is to avoid tax.
People with several properties or companies, income in more than one country, or plans to sell or hand over a business.
It depends on the size of the portfolio, the rent and your plans. Individuals pay 12% above UGX 2,820,000 a year; companies pay 30% after a 50% allowance, plus tax on what they pay out. We compare both for your figures.
Yes, but the transfer is treated as a disposal at market value, so it can trigger tax on the gain, plus stamp duty of 1.5%, and the paperwork has to be right. We count the cost before you decide.
Planning the handover in advance avoids unnecessary transfer costs and disputes. We look at the options, including trusts where they fit.
Uganda taxes income from Ugandan sources, such as rent, whether you live here or not. If you live in Uganda, it taxes your income from abroad too, with credit for tax paid there. We look at how your assets are held and taxed, and work with your advisers abroad.
Increasingly, yes. Since September 2025, URA receives financial account information from more than 120 countries under the international Common Reporting Standard. If income from abroad hasn't been declared, we regularise it first, ideally through a voluntary disclosure made before URA raises it, which can settle unpaid tax on the principal alone. Then we structure.
It starts with a private conversation with our senior partner, at no charge. The Position & Wealth Review is then priced by the total value of what you own, from UGX 8,000,000, and credited against putting the structure in place. Implementation is priced on the value of what we structure and set in a written proposal. Taxes and third-party fees are paid at cost, in your name.