Annual Tax Due
USh 2,160,000
12.0% effective rate on gross rental income
URA Quarterly Installments
Pay each installment via the URA online portal (ura.go.ug)
- Gross annual rental income: USh 18,000,000
- Rate: 12% flat on gross income (no expense deductions allowed for individual landlords)
- Tax = USh 18,000,000 × 12% = USh 2,160,000
Source: Uganda Revenue Authority — Income Tax Act Cap 340, Section 5A.
How to file rental income tax with URA
- 1Register for a Taxpayer Identification Number (TIN) on the URA online portal (ura.go.ug) if you don't already have one.
- 2Log in to the URA portal and register specifically for rental income tax.
- 3Estimate your total annual rental income at the start of each tax year to determine your quarterly installment amount.
- 4Pay four equal quarterly installments by 31 March, 30 June, 30 September, and 31 December each year. Generate a Payment Registration Number (PRN) on the URA portal for each payment.
- 5File your annual income tax return with URA after the end of the tax year, declaring your total rental income received.
- 6Retain all rental receipts throughout the year. If you are a company, also keep records of all allowable expense receipts for at least five years.
Frequently Asked Questions about Rental Income Tax in Uganda
What is the rental income tax rate in Uganda?
Individual landlords in Uganda pay a flat 12% rental income tax on their total gross rental income each year — no expense deductions are allowed. Companies and corporate bodies pay 30% on net rental income after allowable deductions such as maintenance, insurance, depreciation, and loan interest. Both rates are set by the Uganda Revenue Authority (URA) under the Income Tax Act Cap 340.
Is there a rental income tax exemption threshold in Uganda?
Yes. Individual landlords whose total annual rental income is below UGX 2,820,000 (equivalent to UGX 235,000 per month) are completely exempt from rental income tax in Uganda. Once income reaches or exceeds this threshold, the full 12% applies to the entire gross rental amount — not just the amount above UGX 2,820,000. There is no exemption threshold for companies.
How is rental income tax paid to URA in Uganda?
Rental income tax is paid to the Uganda Revenue Authority (URA) in four equal quarterly installments. The due dates are 31 March, 30 June, 30 September, and 31 December each year. Each installment equals one quarter of the estimated annual tax liability. Payments are made through the URA online portal (ura.go.ug) using a Payment Registration Number (PRN). An annual income tax return must also be filed with URA.
Can individual landlords deduct expenses from rental income in Uganda?
No. Individual landlords in Uganda are taxed at a flat 12% on their gross rental income — the law does not allow any expense deductions for individuals. This differs from companies, which can deduct allowable expenses such as maintenance and repairs, property management fees, insurance premiums, utilities paid by the landlord, legal fees, depreciation, and mortgage interest before applying the 30% corporate rate.
Do I need to file a rental income tax return with URA in Uganda?
Yes. If your annual rental income exceeds UGX 2,820,000 (for individuals), you must register with URA for rental income tax, file an annual income tax return, and pay quarterly installments by the respective due dates. Companies must include rental income in their annual corporate tax return. Failure to register, file, or pay on time attracts interest and penalties under the Tax Procedures Code Act. Register and file through the URA online portal at ura.go.ug.