Enter the gross invoice amount to see how much WHT to withhold.
Fees paid to consultants, auditors, lawyers, architects, IT contractors and other professionals.
Exempt suppliers are paid gross — no WHT is withheld.
WHT to withhold
USh 120,000
6% of gross USh 2,000,000
How this was calculated
6% WHT withheld on the gross payment.
- !The supplier can claim this WHT as a tax credit on their annual income tax return (URA Form DT-2026 / DT-2030).
What each party records
Payer remits to URA
USh 120,000
by 15th of next month
Payee WHT credit
USh 120,000
claimable on annual return
How to remit WHT to URA
- Withhold the correct amount at the time of payment and issue the supplier a WHT credit note.
- Log in to the URA portal (ura.go.ug) and file the monthly WHT return.
- Upload the schedule of payees (Name, TIN, amount paid, WHT withheld).
- Generate a Payment Registration Number (PRN) and pay through your bank or mobile money by the 15th of the following month.
- Share the WHT credit certificate with the payee so they can claim it on their annual return (if not a final tax).
Frequently asked questions about WHT in Uganda
What is withholding tax in Uganda?
Withholding tax (WHT) in Uganda is an advance income tax that the payer deducts from specific payments — such as professional fees, rent, dividends and interest — and remits to the Uganda Revenue Authority (URA). For most payments WHT is a credit against the payee's final income tax liability, but for some (like Treasury Bill interest and non-resident dividends) it is a final tax.
Who is required to withhold tax in Uganda?
Two groups must withhold: (1) all persons making payments in specific categories — dividends, interest, royalties, rent to non-individuals, payments to non-residents — and (2) URA-designated withholding agents making payments for goods and services of UGX 1,000,000 or more. URA publishes the list of designated agents.
What is the WHT rate on professional services in Uganda?
Professional and consultancy fees paid to a resident are subject to 6% WHT. Payments to a non-resident for similar services are taxed at 15%. The tax is deducted at the time of payment and the supplier can claim the 6% (or 15%) as a credit against their own income tax liability.
Is WHT in Uganda a final tax or a creditable tax?
It depends on the payment type. Final taxes (no further tax due) include: Treasury Bill and Bond interest (20%), USE-listed dividends (10%), unlisted dividends (15%), non-resident management and technical service fees (15%), and payments to non-resident contractors and entertainers. Creditable taxes include most resident professional fees and goods/services payments — the payee offsets the WHT against their annual income tax.
Do I have to withhold tax on invoices below UGX 1,000,000?
For goods and services paid by a designated withholding agent, no — the UGX 1,000,000 threshold applies. However, aggregate payments to the same supplier over a 12-month period that exceed UGX 1,000,000 must be withheld on. For other categories (professional fees, rent to companies, dividends, interest, royalties) there is no minimum threshold — WHT applies from the first shilling.
How do I get a WHT exemption certificate from URA?
A supplier can apply to URA for an exemption certificate, typically if they are tax-compliant and have consistently filed returns. The certificate is issued annually and lets the supplier be paid gross (without WHT withheld). Applications are made through the URA portal with supporting documents including recent tax returns and a tax clearance certificate.
When must WHT be remitted to URA?
Withheld tax must be remitted to URA by the 15th day of the month following the month of payment. For example, WHT withheld in April must be paid to URA by 15 May. Late remittance attracts interest and penalties under the Tax Procedures Code Act.
How does a supplier claim WHT as a tax credit?
The supplier obtains a WHT credit certificate from URA's portal (which shows all tax withheld under their TIN) and claims the amount as a credit on their annual income tax return. The credit offsets their income tax liability for the year; any excess is refundable or carried forward. This only applies to non-final WHT — final taxes cannot be claimed back.