Uganda Tax filing deadlines
Uganda Tax filing deadlines: 5 deadline rules held, cited to 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: URA. Last checked against the official source on 13 Oct 2026.
Official source: 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: URA · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Uganda for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 5 deadline rules |
|---|---|
| In force from | — |
| Official source | 5 rules, each cited to its own official source; series-level citation is the first VAT rule's: URA — File a Return |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://afriref.dev/v1/ug/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ug/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ug/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | VAT return — monthly VAT-registered taxpayers | monthly | 15th day of the following month | source silent; not moved, flagged | URA — File a Return “Monthly Returns i.e. VAT, WHT, PAYE, LED. This is the 15th day of the month following the return period” | 2026-10-13 |
| PAYE / payroll withholding | PAYE return and remittance — monthly Employers (the obligation to file the PAYE return and remit the tax withheld lies with the employer) | monthly | 15th day of the following month | source silent; not moved, flagged | URA — Ask URA Commissioner General 12 “Remit the PAYE withheld by the 15th day of the following month” | 2026-10-13 |
| Corporate income tax | Annual (final) income tax return Income taxpayers including companies | annual | last day of the 6th month after the period ends | source silent; not moved, flagged | URA — File a Return “Income Tax, within six (6) months from the end of the financial period” | 2026-10-13 |
| Corporate income tax | Provisional income tax return — non-individuals Non-individuals (companies etc.) | annual | last day of month 6 of the tax year | source silent; not moved, flagged | URA — Ask URA Commissioner General 30 “A non-individual, is required to file their provisional return on or before the last day of the sixth month of their year of income” | 2026-10-13 |
| Corporate income tax | Provisional tax instalments — non-individuals Non-individuals (companies etc.) | semiannual | last day of months 6, 12 of the tax year | source silent; not moved, flagged | URA — Ask URA Commissioner General 30 “may pay the provisional tax in 2 installments on or before the last day of the sixth and twelfth month of the year of income” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-15 | PAYE return and remittance — monthly | 2026-09-01 – 2026-09-30 | — |
| 2026-10-15 | VAT return — monthly | 2026-09-01 – 2026-09-30 | — |
| 2026-11-15 | PAYE return and remittance — monthly | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-11-15 | VAT return — monthly | 2026-10-01 – 2026-10-31 | 2026-11-15 2026-11-15 Sunday roll unverified |
| 2026-12-15 | PAYE return and remittance — monthly | 2026-11-01 – 2026-11-30 | — |
| 2026-12-15 | VAT return — monthly | 2026-11-01 – 2026-11-30 | — |
| 2026-12-31 | Annual (final) income tax return | 2025-07-01 – 2026-06-30 | — |
| 2026-12-31 | Provisional tax instalments — non-individuals (instalment 1 of 2) | 2026-07-01 – 2027-06-30 | — |
| 2026-12-31 | Provisional income tax return — non-individuals (instalment 1 of 1) | 2026-07-01 – 2027-06-30 | — |
| 2027-01-15 | PAYE return and remittance — monthly | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
| 2027-01-15 | VAT return — monthly | 2026-12-01 – 2026-12-31 | — (weekend-checked only) |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here. The served holiday calendar covers 2026-01-01 to 2026-12-31. Dates outside it are weekend-checked only and may still fall on a public holiday. Where roll_unverified is true the statutory date is not a business day and the cited source does not say whether the deadline moves earlier or later. We do not guess: due_date is the statutory date, and the adjustments list names the conflict.
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Other Uganda series: Bank of Uganda central bank rate · VAT standard rate · VAT registration threshold · National minimum wage (statutory, archaic) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory late-payment interest · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Egypt · Ghana · Kenya · Mauritius · Nigeria · all 11