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Ugandan Parliament Considering Tax Bills for 2025 Budget

28 April 2025

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Proposed Changes

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Uganda

The Ugandan Parliament is reportedly considering several draft tax bills submitted on 27 March 2025 as part of the 2025 budget. Some of the main tax measures include: Extending the tax exemption for the Bujagali hydropower project until 30 June 2032; Excluding digital services provided by non-residents to associates in Uganda from the 5% digital services tax, which will instead be subject to a 15% withholding tax; Introducing a three-year income tax exemption for newly established start-up businesses by Ugandan citizens with investment capital not exceeding UGX 500 million; Introducing an anti-fragmentation rule for imported goods declared as separate consignments...