Uganda VAT rate
Standard value-added tax rate.
| Current value | 18 percent |
|---|---|
| In force from | 2005-07-01 |
| Official source | Uganda Revenue Authority (rate set by the VAT (Rate of Tax) Order, 2005 — SI 2005 No. 51) |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Stable for 21 years (raised from the original 17% of 1996). The VAT (Amendment) Act 2026 (effective 1 July 2026) changed exemption/zero-rating schedules and doubled the registration threshold to UGX 300m annual turnover, but did not touch the 18% rate. Rate changes, if any, come via annual Tax Amendment Acts effective 1 July.
Earlier values
| From | Value | Source |
|---|---|---|
| 1996-07-01 | 17 | VAT introduction rate (Economic Policy Research Centre VAT g |
Get it programmatically
curl https://afriref.dev/v1/ug/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ug/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ug/vatOther Uganda series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates