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, have filed for years, or are behind and holding a URA letter, we work out the correct figure, file it, and deal with URA for you.
What is rental tax, and who pays it?
Rental tax is income tax on the rent you earn from property in Uganda: a house, a flat, a shop, an office or land. It applies whether you live in Uganda or abroad, and whether the property is residential or commercial.
For individuals it's worked out separately from your other income, on the total rent from all your properties for the year. Companies pay on their rental income at the company rate. You need a TIN, and you file one rental return each year.
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.
Where most landlords are when they call us
- You earn rent and have never filed
- You're one or more years behind
- URA has sent you a letter or an estimated assessment
- You own several properties, or a mix of homes and shops
- You live abroad and rent out property in Uganda
- Your records are incomplete
URA already knows about your rental income.
Rental tax is the tax on rent you earn from a house, flat, shop or land. You file it once a year. URA uses information from other sources, such as land and tenancy records, to find landlords who haven't filed. Many landlords first hear about it from a letter.
When URA hasn't seen your figures, it can estimate them. Estimates are often higher than what you actually owe. The fix is the same either way: put your real figures in front of URA, for every year that's open.
The cost of waiting: Unpaid tax builds interest at 2% a month. An ignored estimate can turn into URA telling your tenants to pay the rent to URA instead of you.
What it can cost you
- An estimated assessment, usually higher than the real figure
- Interest of 2% a month on top of the tax
- URA instructing your tenants to pay the rent to URA (an agency notice)
- Your bank account frozen for the arrears
- No Tax Clearance Certificate, so loans, tenders and property sales stall
The mistakes that cost landlords most
What people assume
“I never registered for rental tax, so URA doesn't know about my property. If I keep quiet, nothing happens.”
What's actually true
URA doesn't need you to register to find you. Coming forward first, with correct figures, costs far less than waiting for an estimate. Right now the waiver also rewards acting before 30 June 2027.
- Paying an estimated assessment without checking it
- Waiting for perfect records before starting. We can work from bank statements, tenancy agreements and mobile money records.
- Filing in your own name when the property is owned by a company, or the other way round
We handle it from start to finish
- Check your URA account: what's filed, what's missing, what's building up
- Rebuild your rent figures, even from incomplete records
- Work out the tax correctly for how the property is owned
- File every missing year
- Object to estimates that are too high, and use the waiver where it applies
- File on time every year from now on, if you want us to
Three steps
We check
Send your TIN and a list of your properties. We look at your URA account and tell you plainly where you stand and what it costs to fix.
We file
We rebuild the figures, file each missing year, and object where URA has estimated too high.
We close it
We deal with URA until your account is clear, then confirm it in writing.
- A written report: what was owed, what was filed, what's left
- Every missing return filed, with URA receipts
- URA letters answered in your name
- A reminder before each year's deadline
- Your TIN, or we help you register
- A list of your properties and who rents them
- Any rent records you have: tenancy agreements, bank statements, mobile money
What it costs
Fees follow who owns the property, how many properties there are, whether they're commercial, and how many years need filing. You get a written quote before any work starts.
Licensed Tax Agent, registered with TARC under URA · Helping clients since 2012 · Rated 4.7 on Google
Rental tax questions, by situation
Jump to: Getting started · Your situation · Behind, or contacted by URA · Working with us
Getting started
It's income tax on rent you earn from property in Uganda, such as houses, flats, shops, offices or land. For individuals it's calculated separately from other income.
Anyone who earns rent from property in Uganda: individuals, companies and partnerships, whether they live in Uganda or abroad.
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.
Add up a year's rent from all your properties, take away UGX 2,820,000, and take 12% of what's left. Rent of UGX 1,500,000 a month comes to UGX 1,821,600 tax for the year.
Once a year. The tax year runs 1 July to 30 June, and the return is due within six months after it ends.
Individuals can't: the UGX 2,820,000 tax-free amount replaces deductions. Companies get an allowance of 50% of the rent for expenses.
Your situation
They're added together. The UGX 2,820,000 tax-free amount applies once, to your total rent, not to each property. We list every property so nothing is missed.
You still owe rental tax on rent from Uganda. We work by WhatsApp and email and deal with URA here for you.
The rent you receive counts as rental income. The part you live in yourself isn't taxed.
Then the company files and pays at 30%, after the 50% allowance. If you're not sure which name is better for you, we work it out.
For individuals the rate is the same, 12%, on the total rent from both.
Behind, or contacted by URA
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.
You can object with evidence within 45 days of receiving it. We replace the estimate with your real figures. 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.
In ordinary cases rental tax arrears are settled by filing and paying. The real risks are money: estimates, 2% monthly interest, and collection from your rent or bank account.
Working with us
That's normal. We rebuild the figures from tenancy agreements, bank statements and mobile money records.
Your TIN (or we help you register), a list of your properties and tenants, and any rent records you have.
It depends on how many properties you have and how many years need filing. Use the estimate above, and we confirm it in writing before any work starts.
Related reading: Rental tax in Uganda: the complete landlord's guide (2026/27) · URA sent you a letter? Here's exactly what to do (and not do)
Not sure where you stand? Let's find out — before URA does it for you.
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