Rental income tax, filed properly — even if you're years behind.
If URA has written to you about rental tax, or you've never filed and you're worried about what that means, this is exactly what we fix. We calculate what you actually owe, file every outstanding return, and deal with URA on your behalf.
URA now knows who owns what — and rental income is a priority target.
Rental tax is the tax URA charges on income you earn from renting out property — residential or commercial. For individuals, it is charged at 12% of gross rental income above the annual threshold. For companies, it is 30% of chargeable rental income.
For years, many landlords simply never filed. That era is over. URA now matches land registry records, utility accounts and tenant EFRIS receipts to identify landlords with unreported rental income. Most of our rental tax clients arrive holding a URA letter they did not expect — an estimated assessment, often far higher than what they actually owe, because URA assessed them on assumptions rather than facts.
The good news: this is one of the most fixable problems in Ugandan tax. Filed properly, with the right figures and the right approach to penalties, most landlords owe far less than the estimated assessment that frightened them.
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.
What this can cost you
- 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
- Caveats on property transactions — you can't sell or transfer cleanly
- No Tax Clearance Certificate, which blocks loans, tenders and many transactions
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 identifies landlords through land registry data, utility records and tenant receipts — registration is not what triggers them. Coming forward first, with correct figures, is dramatically cheaper than waiting for an estimated assessment. Right now the law also waives interest and penalties on old principal if it is paid by 30 June 2027 — a window that rewards acting early.
What we handle for you
- Free review of your current URA position — what's filed, what's missing, what's accruing
- Reconstruction of rental records even where records are incomplete
- Correct computation: 12% individual / 30% corporate, applying every lawful deduction
- Filing of all outstanding rental income returns, however many years are open
- Objection to inflated estimated assessments and negotiation of penalty positions
- Ongoing filing so you never fall behind again
A defined process, start to finish
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.
Deliverables
- Written rental tax position report (what was owed, what was filed, what remains)
- All outstanding returns filed with acknowledgment receipts
- Objection letters and URA correspondence handled in your name
- Penalty and interest negotiation, including the 2025/2027 waiver where it applies
- A rental tax calendar with reminders for every future deadline
- Option to move onto quarterly managed filing so this never recurs
Priced to your situation — 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.
“Meet 'Nakato' — a Kampala landlord with three years of unfiled rental tax and an estimated assessment of UGX 48M. We reconstructed her actual rental records, filed the three years correctly, and objected to the estimate. Her true liability came to UGX 11M, with penalties substantially reduced under the waiver. Her tenants never knew URA had been involved.”
Illustrative composite scenario reflecting real client patterns — details changed to protect confidentiality.
FAQs — Rental Tax Filing
Individuals pay 12% of gross rental income above the annual tax-free threshold. Companies pay 30% of chargeable rental income after allowable deductions. Which regime applies — and what you can deduct — depends on how the property is owned, which is exactly what we review first.
No — rental tax arrears are a civil matter resolved through filing and payment, not a criminal one in typical cases. The real risks are financial: estimated assessments, 2% monthly interest, and enforcement against your rent or bank account. Filing correctly, voluntarily, puts you in the strongest possible position.
Not necessarily. Estimated assessments are based on URA's assumptions. You have the right to object with evidence within the statutory window. We regularly replace inflated estimates with accurate, much lower figures — but deadlines matter, so act on the letter quickly.
Yes. Under its agency notice powers, URA can instruct tenants to remit rent to URA until arrears are settled. This is why unresolved rental tax is dangerous to ignore — and why resolving it before enforcement starts is worth far more than the fee.
Your TIN (or we help you register one), a list of properties and tenancies, and whatever rent records you have — even incomplete ones. We are used to reconstructing figures from bank statements, tenancy agreements and mobile money records.
Not sure where you stand? Let's find out — before URA does it for you.
A 30-minute consultation tells you exactly where you stand, what it will cost to fix, and what happens if you wait. No obligation.