The Uganda Tax Calendar
Every deadline on this page has a penalty behind it. Here they are in one place, for the 2026/27 year.
Monthly deadlines
VAT return & payment
For the previous month, for every VAT-registered business. Reconcile it against EFRIS before you file.
PAYE return & payment
Tax deducted from salaries in the previous month. From 1 July 2026 the first UGX 335,000 a month is tax-free, and a new 25% band applies between UGX 410,000 and 485,000.
Withholding tax
Tax you withheld from suppliers in the previous month (for example 6% on professional fees), with the return.
Excise duty on goods
For excisable goods delivered in the previous month. Excise duty on services is due by the 15th.
Instalments and annual deadlines
Dates below are for a 30 June year-end, the usual one. With a different year-end, count the same months from your own year start.
Provisional tax, individuals
Four instalments, each a quarter of the tax you expect for the year, less tax already withheld, by the end of the 3rd, 6th, 9th and 12th months.
Provisional tax, companies
Two instalments, each half of the expected tax less tax withheld, by the end of the 6th and 12th months.
Annual income tax return
Final return and any balance, six months after the year ends. Individuals with rent file their rental return by the same date: 12% on rent above UGX 2.82M a year. Landlords may now also file provisional rental returns monthly.
Local Service Tax
Employers deduct it from staff salaries in four equal instalments over the first four months of the year, and pay it to the local government. Deductions must be complete by 15 November.
URSB annual return
Every company files it with URSB within 42 days of its annual general meeting. A company holds its AGM once a year, with no more than 15 months between meetings. This is separate from all URA filings.
Penalty waiver deadline
Interest and penalties on tax outstanding at 30 June 2025 may be waived if the principal is paid by 30 June 2027. The best reason to clear arrears this year.
Deadlines that start from a letter
Objection to an assessment
From the date you receive it. Lodge it with your evidence.
ADR application
From URA's decision on your objection. The Tribunal deadline is 30 days.
Customs review
From a customs decision on classification or value.
Put in the date on your letter and see your exact deadlines: deadline calculator.
Dates checked October 2026 against the Income Tax Act and the 2026 Amendment Acts. Deadlines change with each Finance Act, and a date that falls on a weekend or public holiday may move. Before you rely on a date for a filing, check the current position, or ask us. Confirming a deadline is free.
Get the printable version
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