Doing business in Uganda

Uganda's legal system is based on English common law, statute and the 1995 Constitution. Companies are registered under the Companies Act 2012 by the Uganda Registration Services Bureau, which also handles intellectual property; the Uganda Investment Authority registers and licenses foreign investors; the Uganda Revenue Authority collects taxes and customs; the Bank of Uganda regulates banks; and the Personal Data Protection Office enforces the data protection law. The Commercial Division of the High Court hears business disputes.

Key facts

Corporate income tax

Standard rate 30% (as at mid-2026)

VAT

Standard rate 18% (as at mid-2026)

Main entity form

Company limited by shares; registered foreign company (branch)

Foreign investment

Registration and investment licence with the Uganda Investment Authority; minimum investment US$250,000 for foreign investors

Currency and exchange control

Uganda shilling; no general exchange controls

Data protection

Data Protection and Privacy Act 2019; Personal Data Protection Office

New York Convention

Party since 1992

Social security

NSSF: 10% employer and 5% employee contributions

Foreign investors usually incorporate a company limited by shares with the Uganda Registration Services Bureau, or register a foreign company within 30 days of establishing a place of business. A foreign investor must also register with the Uganda Investment Authority before investing, and the Authority sets a minimum investment of US$250,000 for foreign investors. The Minister may close some activities to foreign investors by statutory instrument.

Key facts

• A company limited by shares is the usual choice; a foreign company operating a branch must file with the URSB within 30 days of establishing a place of business.

• Registration is online through the URSB.

• Register with the Uganda Investment Authority before starting operations, and budget for the US$250,000 minimum investment set for foreign investors.

• Check whether any planned activity has been closed to foreign investors by statutory instrument or a sector law.

Who handles this in UgandaCorporate & Entity ServicesLegal & ContractingGovernment & Regulatory Affairs

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Key facts

• Model profits at 30% corporate tax and most supplies at 18% VAT.

• Integrate EFRIS into invoicing systems early: input VAT is claimable only on purchases backed by e-invoices or e-receipts, and penalties apply for failing to issue them.

• Withholding tax of 15% applies to dividends, interest, royalties and management fees paid abroad, before any treaty relief.

Who handles this in UgandaTax & International StructuringAccounting, Reporting & Statutory Compliance

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Key facts

• Budget for the 10% employer NSSF contribution in addition to gross pay.

• Leave entitlements include seven days' paid leave for every four months of service (21 days a year), 60 working days' maternity leave and four working days' paternity leave.

• Termination must follow the Employment Act's notice periods and, for misconduct or poor performance, a hearing before dismissal.

Who handles this in UgandaEmployment, Payroll & MobilityLegal & ContractingTax & International Structuring

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Non-citizens cannot hold freehold land, and local content rules apply in oil and gas and public procurement.

Key facts

• Oil and gas supply chains carry national content obligations that affect staffing and procurement.

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• Non-citizens can hold land only on leasehold, for up to 99 years.

• Government tenders favour local providers in reserved categories.

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Who handles this in UgandaGovernment & Regulatory AffairsLegal & Contracting

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Uganda has a liberalised foreign exchange regime with no general exchange controls. Banks are supervised by the Bank of Uganda and apply due diligence under the Anti-Money Laundering Act, and Uganda left the FATF grey list in 2024.

Key facts

• Profits and capital can generally be repatriated without exchange control approval, after tax.

• Expect full KYC on directors and beneficial owners at account opening.

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• Uganda's exit from FATF monitoring eases correspondent banking friction.

• Mobile money is a practical channel for retail collections and payroll.

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Who handles this in UgandaPayments, Foreign Exchange & SettlementBanking & Capital AccessRisk, Compliance & Financial IntegrityFinance & Treasury

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Uganda is part of the East African Community Customs Union and applies its common external tariff, and is also a member of COMESA and the African Continental Free Trade Area. Many imports need conformity certificates under the national standards bureau's pre-export verification programme.

Key facts

• Imports from outside the EAC pay the common external tariff; EAC-originating goods can move duty-free.

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• Check pre-export conformity requirements before shipping regulated goods.

• Plan logistics around transit through Kenya.

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• COMESA and AfCFTA preferences depend on meeting rules of origin.

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Who handles this in UgandaTrade, Customs & Supply ChainGovernment & Regulatory Affairs

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Key facts

• Register with the Personal Data Protection Office before processing personal data.

• Cloud hosting and group sharing abroad need adequate protection or consent.

• Prepare a breach response plan: breaches must be notified to the regulator immediately.

Who handles this in UgandaTechnology, Data & Cyber · Tony Galandi KiireLegal & Contracting

The Uganda Registration Services Bureau is the national intellectual property office. Uganda belongs to the Paris Convention, the PCT and ARIPO, including the Banjul Protocol on marks, but is not a party to the Madrid Protocol.

Key facts

• Register trademarks nationally with the URSB or through an ARIPO filing under the Banjul Protocol designating Uganda; the Madrid system does not cover Uganda.

• Patents can be pursued through PCT national phase or ARIPO.

• Copyright arises under the Copyright and Neighbouring Rights Act 2006; check whether registering key works is available and useful as evidence.

Who handles this in UgandaIntellectual Property & Brand Protection · Tony Galandi KiireLegal & Contracting

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Takeovers of listed companies are regulated by the Capital Markets Authority, and insolvency is governed by the Insolvency Act 2011.

Key facts

• Check whether a deal must be notified to the trade ministry under the Competition Act and its 2025 regulations; an un-notified merger is void.

• Deals meeting COMESA thresholds go to the COMESA regulator and are exempt in Uganda, but EAC filings may still be needed.

• Administration under the Insolvency Act 2011 offers a rescue route.

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Who handles this in UgandaTransactions & DealsLegal & ContractingGovernment & Regulatory Affairs

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The Anti-Corruption Act 2009 criminalises bribery, and the Inspectorate of Government investigates corruption in public bodies. Anti-money laundering duties sit under the Anti-Money Laundering Act 2013, and the Whistleblowers Protection Act 2010 protects people who report wrongdoing.

Key facts

• Apply anti-bribery controls to licensing, customs and procurement interactions.

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• Designated businesses beyond banks have anti-money laundering duties.

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• Internal reporting procedures should reflect whistle-blower protections.

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Who handles this in UgandaRisk, Compliance & Financial IntegrityLegal & Contracting

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The Commercial Division of the High Court hears business disputes and uses mandatory mediation. Arbitration is governed by the Arbitration and Conciliation Act, based on the UNCITRAL Model Law, and Uganda is a party to the New York Convention.

Key facts

• Expect mandatory mediation before a commercial case goes to trial.

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• Awards made in other New York Convention states are enforceable in Uganda, making arbitration a practical choice for cross-border contracts.

• Check whether the judgment country has reciprocal enforcement arrangements with Uganda; otherwise enforcement depends on the court applying the doctrine of comity.

Who handles this in UgandaDisputes & Resolution · Tony Galandi KiireLegal & Contracting