Rental income tax calculator Uganda
Landlords in Uganda pay rental income tax on rent from land and buildings, separately from their other income.
Choose who owns the property and enter the rent for the year to see the tax.
How it's calculated
- Individuals: add up the gross rent from all your properties for the year and take off USh 2,820,000. The rest is taxed at 12%.
- No other deductions are allowed for individuals.
- Companies, trusts and retirement funds deduct their expenses, up to 50% of gross rent, and pay 30% on what is left.
An example
An individual earning Ushs 6,000,000 in rent a year pays 12% of Ushs 3,180,000, which is Ushs 381,600.
Frequently asked questions
When do I file and pay?
Individuals file a provisional return within three months of the start of the year of income, and the final return within six months after it ends. The year of income runs from 1 July to 30 June.
What happens if I file late?
URA charges Ushs 200,000 a month or 2% of the tax, whichever is higher, while the return is outstanding. Unpaid tax carries interest of 2% a month.
Do I charge VAT on rent?
Only on commercial property, and only if your rent reaches the VAT registration threshold of Ushs 150 million a year. Then you charge your tenants VAT.
How is a partnership taxed?
URA works out each partner's share of the gross rent by the profit sharing ratio and taxes it like an individual's rent.
Key terms
- Gross rent
- All rent received before any expenses.
- Chargeable rental income
- The amount the tax rate applies to.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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