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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.

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Licensed Tax Agent (TARC) Individuals, businesses & NGOs Since 2012 · 75+ clients
The basics

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.

Who it applies to

Who it's for

Landlords with several properties

Whether to hold them personally or through a company, and how to split them.

Owners of several companies

How the companies relate, how money moves between them and how owners are paid.

Ugandans abroad

Income and assets in more than one country, and how Uganda taxes them.

Families planning ahead

Passing a business or property to the next generation without unnecessary cost.

One example

Rental property: in your name or a company's?

Held personally

Rental tax at 12% on yearly rent above UGX 2,820,000, with no other deductions. Simple, and often cheapest for smaller portfolios.

Held through a company

30% after an allowance of 50% of the rent for expenses, plus tax when profits are paid out. Can suit larger portfolios, but moving property into a company has costs of its own.

Where it goes wrong

Where structures go wrong

  • Everything held in one person's name by default
  • Moving property without counting transfer costs and tax
  • Trusts or family arrangements with no proper paperwork
  • Ignoring how a sale will be taxed until the buyer is found
  • Structures copied from someone with different circumstances

The cost of waiting: Every year in the wrong structure costs tax that can't be recovered later, and restructuring in a hurry, just before a sale or a handover, costs the most.

How we help

We review your structure and show you a better one

01

We diagnose

A private conversation first, then a Position & Wealth Review of what you own and how it's held.

02

We compare

Your current structure against the realistic alternatives, with tax, costs and risks in shillings.

03

We implement

Company formation, transfers, URSB filings and URA clearance, done in the right order.

What you receive
  • A map of your current structure and what it costs
  • Alternatives compared, in shillings
  • A recommendation and a step-by-step plan
  • Help putting it in place, with the paperwork
What we need from you
  • A list of your properties, companies and other assets
  • How each is owned today
  • Your plans: sale, growth or handing over
Your personalized quote

Priced to your situation — not a rate card

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

Questions

Structuring questions, by situation

Jump to: Getting started · Property · Family and abroad · Working with us

Getting started

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.

Property

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.

How it's owned and how the sale is structured affect the tax. Talk to us before you agree terms.

Family and abroad

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.

Working with us

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.

Completely. Your details stay between you and us.

Related reading: Rental tax in Uganda: the complete landlord's guide (2026/27)

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.

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