Uganda: Tax proposals in budget 2022-2023
Includes value added tax (VAT) amendments
Includes value added tax (VAT) amendments
The budget for 2022-2023 includes the following tax-related proposals:
- A proposed amendment to the definition of “beneficial owner”
- Amendment to the rules regarding the taxation of rental income
- Extension of the “tax holiday” for income earned from the Bujagali hydro power project
- Value added tax (VAT) amendments regarding the definition of an exempt import, exemptions of supplies from VAT, and excise tax measures, among other items
Read a June 2022 report [PDF 7.2 MB] prepared by the KPMG member firm in Uganda
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