The Uganda Revenue Authority has reportedly issued a clarification regarding the effective date of the changes to the taxation of rental income introduced as part of the 2021-22 Budget Measures. As previously reported, the changes include that deductible expenses and losses allowed to persons earning rental income are fixed at 75% of the rental income for both individuals and companies, resulting in an effective tax rate of 7.5% on rental income considering the applicable tax rate of 30%. Whi…