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Uganda to Introduce New Capital Gains Tax on Non-Business Assets, New Permanent Establishment Rules, and Other Changes as Part of 2024/25 Budget

|Proposed Changes|Uganda
Uganda

Uganda's Minister of Finance, Planning, and Economic Development tabled the tax amendments bills for the 2024/25 Budget in parliament on 27 March 2024, including the Income Tax (Amendment) Bill 2024, the Value Added Tax (Amendment) Bill 2024, the Tax Procedures Code (Amendment) Bill 2024, the Stamp Duty (Amendment) Bill 2024, and the Excise Duty (Amendment) Bill 2024. The main measures are contained in the Income Tax (Amendment) Bill 2024 and include:

  • A new 5% capital gains tax on non-busine…

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