Uganda VAT registration threshold
Uganda VAT registration threshold is 300000000 UGX, in force since 1 Jul 2026. Last checked against the official source on 8 Aug 2026.
The turnover at which VAT/GST registration becomes compulsory in Uganda, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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| Current value | 300000000 UGX |
|---|---|
| In force from | 2026-07-01 |
| Official source | EY Global Tax News, 'Uganda issues Tax Amendment Acts for 2026' (post-enactment): 'The amendment increases the annual VAT registration threshold from UGX150m to UGX300m', amending 'Section 7', 'from 1 July 2026'; structural wording of s.7(1)-(2) verified verbatim in a URA-branded consolidation ('The annual registration threshold is … shillings' / 'exceeded one-quarter of the annual registration threshold set out in subsection (2)') and the 2026 Bill text verified in the Parliament of Uganda gazette supplement PDF |
| Last verified | 2026-08-08 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The consolidated VAT Act (Cap. 349 as amended) could not be reached in an official full-text source at research time; the threshold was confirmed from URA guidance and concordant secondary restatements of the amending Act. Re-verification against the consolidated primary text would lift this to primary. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Annual registration threshold fixed in s.7(2) of the VAT Act (Cap. 344 under the Revised Laws 2023; formerly cited as Cap 349), but the operative trigger is quarterly: s.7(1)(a) — apply within twenty days of the end of any period of three calendar months in which taxable supplies (tax-exclusive) exceeded one-quarter of the annual registration threshold; s.7(1)(b) — forward-look at the beginning of any three-calendar-month period where supplies are reasonably expected to exceed one-quarter of the annual threshold. SECOND LIMB: Quarterly operative limb, s.7(1): taxable supplies exceeding one-quarter of the annual registration threshold in any three consecutive calendar months (UGX 37.5m under the old 150m figure; UGX 75m if the enacted annual figure is 300m — quarterly equivalent not yet officially restated) NON-ESTABLISHED SUPPLIERS: Non-residents supplying electronic services to non-taxable persons in Uganda make taxable supplies under s.16(2) VAT Act and must register via URA's simplified online portal — but, unusually, URA's own FAQ applies the registration threshold to them: 'Uganda shillings thirty seven million and five hundred thousand (UGX 37,500,000) approximately USD 10,000 in a period of three consecutive months' (quarterly equivalent of the pre-July-2026 UGX 150m annual threshold; expect the quarterly figure to scale with the 2026 increase, unconfirmed). Once reached in any quarter, registration persists for subsequent quarters. Quarterly returns due within 15 days of quarter end. IMPORTED DIGITAL SERVICES: s.16(2) VAT Act: supply of electronic services by a non-resident to a non-taxable person in Uganda is a taxable supply; simplified online registration on the URA portal (TIN issued instantly), quarterly VAT returns due within fifteen days of the end of each quarter (regime introduced by the VAT (Amendment) Act 2021, from 1 July 2021). Per URA's FAQ the UGX 37,500,000 / three-consecutive-months threshold applies to non-resident e-service suppliers — Uganda is NOT a nil-threshold digital jurisdiction, unlike Kenya/Tanzania. UNRESOLVED QUANTUM — sources conflict on the figure in force since 1 July 2026: the gazetted Bill No. 8 of 2026 (read directly from parliament.go.ug this session) proposed UGX 250 million; parliamentary reporting of the 21 April 2026 vote (Uganda Online: 'Raises VAT Threshold to Shs300m') and both post-passage Big-4 alerts (EY: 150m→300m; KPMG: 'Increase in VAT registration threshold from UGX 150 million to UGX 300 million') say Parliament raised it to UGX 300 million at passage, while PwC Uganda's press piece and Daily Monitor reported 250m. The assented Act text was unreachable this session (ura.go.ug connection refused; ULII behind a Cloudflare challenge) — 300m is carried as best post-enactment evidence, marked secondary; verify against the assented Act before serving. Other traps: (1) the operative test is the QUARTERLY one-quarter limb with a 20-day filing window, so one big quarter triggers registration mid-year; (2) nil-threshold classes: public authorities/bodies register at commencement of business activities (s.7(5)); professionals — engineer, lawyer, economist, architect, publisher, auctioneer, estate agent, valuer, accountant, auditor, clearing and forwarding agent or other professional — must register without regard to the threshold (s.7(6), inserted by VAT (Am) Act 2002); (3) the Revised Laws 2023 renumbered the Act to Cap. 344 — engines still keyed to 'Cap 349' cite a superseded chapter; (4) SMEs between the old and new thresholds may deregister from 1 July 2026. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
Get it programmatically
curl https://afriref.dev/v1/ug/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ug/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ug/vat-registration-thresholdOther Uganda series: Bank of Uganda central bank rate · VAT standard rate · 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: Zambia · Algeria · Angola · Benin · Botswana · all 34