Uganda Tax Incentives for Businesses 2026
Uganda offers a comprehensive package of tax incentives to encourage investment, job creation, and economic growth. These incentives include the longest tax holiday period in the East African region (10 years), duty exemptions on essential equipment, and VAT relief on capital goods. Administered through the Uganda Investment Authority and Uganda Revenue Authority.
- 10-year tax holiday: Exporters with 80% production exported beyond EAC
- 10-year tax holiday: Industrial park developers/operators with USD $50M+ (foreign) or $10M+ (domestic) investment
- 1-year tax exemption: Domestic investors in agro-processing
- Import duty exemptions: Investors in agro-processing (plant and machinery)
- Import duty exemptions: Manufacturing sector for essential equipment
- VAT exemptions: Capital goods for qualifying sectors
- Must obtain UIA Investment License to access incentives
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Apply for UIA Investment License at https://ebiz.go.ug
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Submit business proposal showing qualification for tax incentives
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Receive Investment License designation (24 hours)
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Register tax incentive status with Uganda Revenue Authority (URA)
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Maintain compliance with incentive requirements (export levels, employment, etc.)
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Enjoy tax benefits for designated period
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