{"id":682,"date":"2012-10-29T09:58:52","date_gmt":"2012-10-29T09:58:52","guid":{"rendered":"http:\/\/fortuneofafrica.com\/ug\/uganda-tax-rates\/"},"modified":"2012-10-29T09:58:52","modified_gmt":"2012-10-29T09:58:52","slug":"uganda-tax-rates","status":"publish","type":"page","link":"https:\/\/afrifacto.com\/ug\/uganda-tax-rates\/","title":{"rendered":"Uganda Tax Rates"},"content":{"rendered":"<p><strong>Uganda has the following principle tax headings:<\/strong><br \/>\n1. Personal Income Taxes<br \/>\n\u2022 The tax rates applicable are progressive to 30% of the person\u2019s income<br \/>\n2. Corporate Income tax<br \/>\n\u2022 The tax is applicable to resident corporate on the worldwide income and non-resident corporate on the income earned from Uganda.<br \/>\n3. Capital Gains Tax<br \/>\n\u2022 The gains as calculated are added to income and taxed following either personal income tax rules if the individual is involved or corporate income tax rules in case of corporate.<br \/>\n4. Value Added Tax<br \/>\n\u2022 Value Added Tax is applicable when dealing with Vatable supplies. The standard rate of VAT is 18%. The VAT law has provisions for zero rated and exempt \u00a0 supplies.<br \/>\n5. Excise Duty<br \/>\n\u2022 Excise Duty is imposed on locally produced goods mainly of luxurious nature and some imports. The duty is therefore levied on excisable goods and the current list includes beer, spirits, cigarettes, soft drinks, wine, airtime etc.<br \/>\n6. Import and Customs Duties<br \/>\n\u2022 These are collected on goods that are entering Uganda or services delivered to residents by non-residents. The duties are determined on a specific or ad valorem basis.<br \/>\n7. Stamp Duty<br \/>\n\u2022 This is a tax levied on a number of commercial transactions.<br \/>\n8. Withholding Taxes<br \/>\n\u2022 Withholding (WHT) is collected at the point of payment by the payer unless the payee is exempted.<br \/>\n9. Local Taxes<br \/>\n\u2022 The Local Government have power to levy, charge and collect appropriate fees and taxes including rates, rents, royalties, stamp duties and registration and licensing fees in accordance with the law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Uganda has the following principle tax headings: 1. Personal Income Taxes \u2022 The tax rates applicable are progressive to 30% of the person\u2019s income 2. Corporate Income tax \u2022 The tax is applicable to resident corporate on the worldwide income and non-resident corporate on the income earned from Uganda. 3. Capital Gains Tax \u2022 The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":17,"comment_status":"open","ping_status":"open","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"class_list":["post-682","page","type-page","status-publish","hentry"],"blocksy_meta":[],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/afrifacto.com\/ug\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"Uganda has the following principle tax headings: 1. Personal Income Taxes \u2022 The tax rates applicable are progressive to 30% of the person\u2019s income 2. Corporate Income tax \u2022 The tax is applicable to resident corporate on the worldwide income and non-resident corporate on the income earned from Uganda. 3. Capital Gains Tax \u2022 The&hellip;","_links":{"self":[{"href":"https:\/\/afrifacto.com\/ug\/wp-json\/wp\/v2\/pages\/682","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/afrifacto.com\/ug\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/afrifacto.com\/ug\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/afrifacto.com\/ug\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/afrifacto.com\/ug\/wp-json\/wp\/v2\/comments?post=682"}],"version-history":[{"count":0,"href":"https:\/\/afrifacto.com\/ug\/wp-json\/wp\/v2\/pages\/682\/revisions"}],"wp:attachment":[{"href":"https:\/\/afrifacto.com\/ug\/wp-json\/wp\/v2\/media?parent=682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}