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The Uganda Gazette of 04th July 2025 published new fiscal and Tax laws including the Income Tax (Amendment) (No. 2) Act, 2025; the Value Added Tax (Amendment) Act, 2025; the Excise Duty (Amendment) Act, 2025; the Stamp Duty (Amendment) Act, 2025; the Tax Procedures Code (Amendment) Act, 2025; the External Trade (Amendment) Act, 2025; and the Hides and Skins (Export Duty) (Amendment) Act, 2025. These laws contain tax changes which took effect on 1 July 2025 (save for use of National Identification Numbers as Tax Identification Numbers).
16 September 25
Other Insights:
This alert updates our earlier publication dated 8 April 2025 which outlined the tax proposals presented before Parliament for consideration. It highlights the key proposals that have been successfully enacted into law.
Click Here to download and read the full alert
Should you have any questions regarding the information in this legal alert, please do not hesitate to contact Isaac Walukagga or Edward Balaba.
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Contributor
Edgar Mugarura – Associate