Summary
Uganda's taxation is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income, VAT, excise, customs, and stamp duties. Primary statutes include the Income Tax Act (Chapter 338), as amended, the Value Added Tax Act (Cap. 349), the Excise Duty Act, the Tax Procedures Code Act, the Stamp Duty Act, and the East African Community Customs Management Act, 2004 (EACCMA). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in English. The government regulating entity is the Uganda Revenue Authority (URA).
The tax laws are available on the government website.