Uganda · URA VAT Return
Uganda VAT Return — box-by-box guide
Uganda imposes VAT at 18% under the VAT Act (Cap. 349), administered by the Uganda Revenue Authority (URA). Businesses with annual taxable turnover exceeding UGX 150,000,000 must register and file monthly returns via the URA e-Tax portal by the 15th of the following month — the earliest deadline in East Africa. HelloBooks computes every box from your ledger and pre-populates the return for review.
URA VAT Return — box reference
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Standard rated supplies (18%) | Total value of taxable supplies subject to the standard 18% Uganda VAT rate, net of VAT. Includes all goods and services supplied domestically that are not zero-rated or exempt. |
| Box 2 | Output VAT (18%) | VAT charged on standard rated supplies — Box 1 × 18%. This is the VAT collected from customers and payable to the Uganda Revenue Authority. |
| Box 3 | Zero-rated supplies | Exports of goods outside Uganda, international services, and supplies to the East African Community partner states under applicable protocols — taxable at 0%. Input VAT on related costs remains recoverable. |
| Box 4 | Exempt supplies | Supplies exempt from VAT under the Second Schedule to the VAT Act (Cap. 349) — including unprocessed food, medical services, educational services, financial services, and residential accommodation. |
| Box 5 | Standard rated purchases | Total value of taxable purchases on which 18% Ugandan VAT was charged by suppliers. Basis for computing deductible input VAT. |
| Box 6 | Input VAT claimable | VAT paid on business purchases that can be offset against output VAT. HelloBooks applies apportionment where both taxable and exempt supplies exist. Input credits on capital goods may be spread over the asset's life. |
| Net VAT | Net VAT payable / (refundable) | Box 2 minus Box 6. A positive balance is remitted to the URA by the 15th of the following month. Exporters and developers of tourism infrastructure may apply for input VAT refunds. |
Key facts for Uganda VAT
- Standard rate
- 18%
- Zero rate
- 0% — exports and qualifying international services
- Filing frequency
- Monthly
- Deadline
- 15th of the month following the tax period
- Registration threshold
- UGX 150,000,000 per year
- Filing portal
- URA e-Tax Portal (ura.go.ug)
- Governing authority
- Uganda Revenue Authority (URA)
- Governing law
- VAT Act (Cap. 349)
Page last reviewed: 2026-06-16.