​Filing of Tax Returns

This is a process where a taxpayer reports accurately, correctly and in completeness all tax obligations  according to the tax laws to Uganda Revenue Authority in a prescribed format within a specified period.

Please Note:

The following are persons who are not expected to file tax returns;

  • A non-resident whose income is derived from sources within Uganda and is subjected to withholding tax as a final tax e.g. International payments or payments to non-resident public entertainers, sports persons, contractors or professionals.
  • A resident individual whose gross income consists exclusively of employment income derived from a single employer and from which tax has been withheld under the PAYE system.
  • A resident individual whose total chargeable income for the year of income is below the stated threshold in the income tax Act.

BENEFITS.pngWhy do you need to submit a Tax Return

  1. Timely submission of tax returns enables you to avoid penalties and other legal consequences.
  2. Submission of accurate information improves your risk rating levels with URA.
  3. Submission of VAT returns that require a refund from URA provides the basis for a refund if one wishes to have a cash refund of taxes paid in excess.

1 CAUTION.pngCaution

  • All returns must be filed and submitted by the stated due date.
  • All returns must be filed on the prescribed form and in the prescribed format.
  • Always provide accurate and complete information on the return.
  • Expected Delivery TimeTime.png

    URA will send  an Auto notification of receipt of your return declaration upon submission.

    Cost of the Service : FREE​


Access User Guides on how to file your Tax Returns:

Provisional Returns

Income Tax Return for Presumptive Taxpayers

Income Tax Return for Individuals with Business

Income Tax Return for Individuals with Employment and Rental

Final Income Tax Return for Non Individuals

Pay As You Earn- PAYE Return

Witholding Tax (WHT) Return

VAT Return

VAT Return

Diplomatic VAT Return

Local Excise Duty Return

Local Excise Duty Return

Gaming and Pool Betting Return

Gaming and Pool Betting Return - weekly

Gaming and Pool Betting Return - Monthly

Amending Your Tax Returns

Related Services Guides:

Do you qualify for a Tax Refund, Here is your guide...

Tax Audits and Reviews

Issues for your consideration

  1. In case a taxpayer fails to furnish a return as required, the Commissioner may, in writing, appoint a person to prepare and file the return. This return will be treated as if it were made by the person who should have filed it.
  2. A person who fails to file a return by the due date is penalised and a return is said to be late if it is filed after the due date. The penal tax is computed as; the greater of 2% of tax assessed or ten currency points (Shs. 200,000) per month for the period the return has been outstanding.
  3. The taxpayer can apply in writing to the commissioner for an extension of time to file the return stating clear reasons for the extension and this has to be done by the due date of filing.
  4. ​If the taxpayer is granted an extension of filing the return, it will not exceed 90 days and the taxpayer should note that this action does not alter the due date of payment of tax. Interest will therefore accrue for any outstanding tax.
  5. If the taxpayer is dissatisfied with the Commissioner’s decision on the extension, he may challenge it under objections and appeal procedure.​

Return Due Dates

 Return period and the due date for filing return for various sub tax types in income tax are listed below.

RETURN TYPE​ ​PROVISIONAL / MONTHLY​ ​ANNUAL
​Sub Tax Type​Form Number​Due Date​Form Number​​Due Date
​Individual​DT-2003​30th September of year of income.​DT-2002 or DT-2007​31st December after year of income.
​Corporate​DT-2004​31st December of year of income​DT- 2001​31st December after year of income.
​Presumptive​DT-2003
(Individual)
​​30th September of year of income​DT-2009​31st December after year of income
​DT-2004
(Corporate)
​31st December of year of income​-​-
​Partnership​-​DT-2005​31st December after year of income.
​Trust​DT-2003
(Chargeable in the hands of beneficiary)
​30th September of year of income​DT-2002 or DT-2007​​31st December after year of income.
​DT-2004
(Chargeable in the hands other than beneficiary)
​31st December of year of income​DT- 2001​31st December after year of income.
​Withholding​DT-2006​15th day of next month​-​-
​Pay As You Earn (PAYE)​DT- 2008​15th day of next month​-​-
Please Note:
  • In case the return due date falls on a holiday, the last working day before return submission due date shall become the due date of return filing.
  • Government, its institutions, companies, authorities; paying an amount exceeding one million shillings for goods (or materials) or services to any person in Uganda and Gazetted (designated) persons by law who withholds tax at rate 6% , shall be marked as withholding agent.
  • It shall be mandatory to file withholding return for taxpayers who are marked as withholding agent.
  • Taxpayers other than withholding agent shall be allowed to file return only in event when  they have withheld tax from payee.
List of Taxpayers other than Withholding Agents who withhold tax
​1. Resident persons paying interest to resident persons. (15%)
​2. Resident company paying dividends to a resident shareholder. (15%)
3. ​A resident person who pays management or professional fees to a resident professional (6%)
​4. Any person making a payment to a non resident person deriving income under a Ugandan – source services contract. (15%)
​5. Any person making a payment to a non resident person who derives any dividend, interest, royalty, rent, natural resource payment or management charge from sources in Uganda. (15%). Sometimes this rate is restricted in double taxation agreements.
​6. Any promoter, agent or similar person.
​7. Paying remuneration to a non resident entertainer or sports person.
​8. Responsible for collecting the gross receipts from a performance in Uganda by a theatrical, musical, or any other group of resident entertainers or sports persons. (15%)
​9. Every person who enters an agreement with a non-resident for the provision of services by the non-resident which services give rise to income sourced in Uganda. (Rate specified by the Commissioner in the notice)