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Uganda Implements New Tax Laws: Digital Services, VAT Exemptions, and Import Levies Updated

  • Ugandan President signed tax amendment bills for the 2025-2026 Budget on 30 June 2025
  • Digital services by non-residents to associates in Uganda are excluded from the 5% digital services tax and now have a 15% withholding tax
  • VAT exemption is provided for solar lanterns and biomass pellets
  • Supplies of aircraft are zero-rated for VAT, expanding beyond aircraft leasing
  • A 1.5% infrastructure levy and a 1% import declaration fee apply to all goods imported for home use
  • Goods exempted under the East African Community Customs Management Act are not subject to these charges

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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