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Uganda 2025/2026 Budget Tax Measures Signed into Law

|Approved Changes|Uganda
Uganda

Ugandan President Yoweri Museveni signed several tax amendment bills into law on 30 June 2025 for the tax measures of the 2025/2026 Budget. Some of the main tax measures include:

  • An extension of the tax exemption for the Bujagali hydropower project until 30 June 2026;
  • The exclusion of digital services provided by non-residents to associates in Uganda from the 5% digital services tax, which are instead subject to a 15% withholding tax;
  • The introduction of a three-year income tax exemption (ho…

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