A simplified guide containing rates of tax for

SMALL
BUSINESS TAXPAYERS
Vol. 2 Issue 1 FY 2015/16
A Small Business Taxpayer for income tax purposes is a resident taxpayer whose
gross turnover from all businesses owned by such a person in a year is above TEN
MILLION SHILLINGS but is less than ONE HUNDRED AND FIFTY MILLION SHILLINGS.
The term TURNOVER refers to one’s total sales in a year.

NOTE: A taxpayer whose gross turnover does not exceed 10 million shillings a year
does not pay tax on their income.

Requirements:
Individual:- Two identification (Passport, National Id, Village Id, Employment Id,
Driver’s Permit, Bank Statement)
Sole proprietor: Certificate of registration, Statement of particulars
Company:- TINs of directors, Certificate of Registration or Certificate of Incorporation,
Company form 7
NB. Please note that your company must already be registered by Uganda Registration
Services Bureau (URSB)

In the case of a taxpayer whose gross turnover exceeds 50 MILLION shillings

but does not exceed 150 MILLION shillings, they pay taxes as per the schedule
below

G
GROSS TURNOVER TAX PAYABLE

Gross turnover exceeds shs 50 million Shs.937,500 or 1.5% of gross turnover

but does not exceed shs 75 million whichever is lower

Gross turnover exceeds shs 75 million Shs.1,312,500 or 1.5% of gross turnover

but does not exceed shs 100 million whichever is lower

Gross turnover exceeds shs 100

Shs 1,687,500 or 1.5% of gross turnover
million but does not exceed shs 125
whichever is lower
million

Gross turnover exceeds shs 125

Shs 2,062,500 or 1.5% of gross turnover
million but does not exceed shs 150
whichever is lower
million

NOTE: A tax payer whose turnover is below FIFTY MILLION SHILLINGS pays
tax depending on their location and nature of business as explianed in
subsquent tables.
Traders in Kampala city and divisions of Kampala whose turn over exceeds 10
million shillings but does not exceed 50 million pay the following amounts as tax.
With turnover With turnover With turnover
Business between (UGX between (UGX between (UGX
Trade 35,000,000- 20,000,000 – 10,000,000
50,000,000) 35,000,000) -20,000,000)
General Trade 500,000 400,000 250,000
Carpentry/
Metal 500,000 400,000 250,000
Workshops
Garages
(Motor Vehicle 550,000 450,000 300,000
repair)
Hair and
550,000 400,000 300,000
Beauty/ Salons
Restaurants
550,000 450,000 300,000
and/or Bars
Clinics 550,000 450,000 300,000

Drug Shops 500,000 350,000 100,000

Others 450,000 300,000 200,000

Traders in municipalities whose turnover exceeds 10 million shillings but does

not exceed 50 million pay the following amounts as tax.

Business Trade With turnover With turnover With turnover

between (UGX between (UGX between (UGX
35,000,000- 20,000,000 – 10,000,000
50,000,000) 35,000,000) -20,000,000)
General Trade
400,000 300,000 150,000
Carpentry/ Metal
Workshops 400,000 300,000 150,000
Garages (Motor
Vehicle repair) 450,000 350,000 200,000
Hair and Beauty/
Salons 450,000 350,000 200,000
Restaurants and/ 450,000 350,000 200,000
or Bars
Clinics 450,000 350,000 200,000
Drug Shops 400,000 300,000 150,000
Others 400,000 350,000 150,000

Traders in towns and trading centres whose turnover exceeds 10 million

shillings but does not exceed 50 million pay the following amounts as tax.

Business Trade With turnover With turnover With turnover between

between (UGX between (UGX (UGX 10,000,000 -
35,000,000 - 20,000,000 – 20,000,000)
50,000,000) 35,000,000)
General Trade 300,000 200,000 100,000
Carpentry/ Metal
300,000 200,000 100,000
Workshops
Garages (Motor
350,000 250,000 100,000
Vehicle repair)
Hair and Beauty/
350,000 250,000 100,000
Salons
Restaurants and/
350,000 250,000 100,000
or Bars
Clinics 350,000 250,000 100,000
Drug Shops 300,000 200,000 100,000
Others 300,000 250,000 100,000

How to Pay Tax to URA

Go to URA website; ura.go.ug, under e-services and select payment registration.
Select tax type i.e income tax. Insert your TIN and it will auto populate your par-
ticulars. Input the amount applicable to you basing on the brackets above, select
the bank you want to make this payment and register the payment. Print out
the bank slip and pay the tax in the bank. You can contact any of our offices for
assistance

DISCLAIMER: This information is strictly for guidance to our clientele and is sub-
ject to change on amendment of tax laws and other regulations governing tax
administration

Please contact: Uganda Revenue Authority

P.O.Box 7279 Kampala, Uganda Telephone:(0417) 443150, 444602/3 Email: services@ura.go.ug
http://ura.go.ug Twitter@URA uganda Facebook@URApage URA Toll Free Helpline: 0800 117 000