Uganda VAT / Sales Tax

Detailed vat / sales tax rates and rules for Uganda in 2026.

VAT / Sales TaxUGX

VAT is levied at 18% on taxable goods and services. Essential goods including unprocessed food, healthcare, and education are exempt. Exports are zero-rated. Registration is required for businesses with annual turnover exceeding UGX 150 million.

Standard Rate

18%

Registration Threshold

UGX 150,000,000 annual turnover

Reduced Rates

0% — Exports, unprocessed food, agricultural inputs, medical supplies

How Uganda VAT / Sales Tax compares

Uganda’s standard VAT / sales tax rate of 18% is the 53rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.