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Ugandan Government Enacts Amendments to Tax Laws for 2024-2025

24 July 2024

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Approved Changes

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Uganda

The government of Uganda has enacted various amendments to tax laws for 2024-2025. The various amendments were assented by the President on 15 July 2024 and have been in effect since 1 July 2024. The enacted amendments are included in the Income Tax (Amendment) Act 2024, the Tax Procedures Code (Amendment) Act 2024, the Value Added Tax (Amendment) Act 2024 and the Stamp Duty (Amendment) Act 2024 ( previous coverage) Key highlights of the amendments include the following: expansion of the list of tax-exempt income. imposition of WHT on commission paid to payment service providers. imposition of VAT on goods...