Uganda VAT Rates 2026
Uganda levies Value Added Tax as VAT (Value Added Tax). The standard rate is 18%, applied to most goods and services. Uganda applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 18% | Most goods and services |
| Zero-rated | 0% | Exports, drugs and medicines, educational materials, agricultural equipment |
Registration and filing
| Registration threshold | UGX 150,000,000Annual taxable turnover (~USD 40,000) |
| Tax authority | Uganda Revenue Authority (URA) |
| Filing frequency | Monthly returns, due by the 15th of the following month |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/UG endpoint to get Uganda data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/UG
# No authentication required for rate lookups
# Response:
# { "country_code": "UG", "tax_type": "vat",
# "standard_rate": 18, "reduced_rates": [0],
# "currency": "UGX", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Uganda VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/UG').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [0],
// currency: 'UGX' }
applyRate(rates.standard_rate);About Uganda VAT
Uganda's 18% VAT has been stable for nearly three decades, but its enforcement transformed with EFRIS — the Electronic Fiscal Receipting and Invoicing Solution that requires receipts and invoices to be generated through URA systems in real time, with penalties for traders who bypass it. Non-resident digital service providers (streaming, advertising, marketplaces) must register and account for 18% VAT under rules effective since 2023, complementing a separate digital services tax.
VAT in Uganda is administered by the Uganda Revenue Authority (URA).
Sources: PwC Worldwide Tax Summaries · Uganda Revenue Authority (accessed Jun 2026)
Rate history
- 1996VAT introduced at 17%, raised to 18% shortly after — unchanged since
Frequently asked questions
What is the VAT rate in Uganda in 2026?
18% standard, with zero-rating for exports, medicines, educational materials and key agricultural inputs.
What is EFRIS in Uganda?
URA's real-time e-invoicing and e-receipting system — all VAT-registered businesses must issue fiscal documents through it.
Related concepts and guides: