Monthly returns
Due 15th
Covers
VAT · PAYE · WHT · Excise · NSSF
Quarterly
Provisional & rental tax
Sources
URA · NSSF
URA penalty & interest waiver deadline — Tuesday, 30 June 2026
Last day to pay all principal tax and have 100% of penalties and interest (outstanding as at 30 June 2024) waived. Excludes digital tax stamps, EFRIS, failure-to-register and court-imposed penalties, and customs duties.
URA — Tax waiverNever miss a URA or NSSF deadline
We'll email you a few days before every Uganda tax deadline — VAT, PAYE, WHT, excise, NSSF, and quarterly provisional and rental tax — so you have time to file and pay.
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Upcoming deadlines
Generated from official URA and NSSF recurrence rules. Quarterly dates assume the standard 1 July–30 June year of income. Always confirm with URA before filing.
| Date | Obligations due | Days away |
|---|---|---|
| Mon, 15 Jun 2026 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 11 days |
| Tue, 30 Jun 2026 | Provisional income tax installment (individuals), Rental income tax installment (individuals), URA penalty & interest waiver deadline | 26 days |
| Wed, 15 Jul 2026 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 41 days |
| Sat, 15 Aug 2026 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 72 days |
| Tue, 15 Sept 2026 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 103 days |
| Wed, 30 Sept 2026 | Provisional income tax installment (individuals), Rental income tax installment (individuals) | 118 days |
| Thu, 15 Oct 2026 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 133 days |
| Sun, 15 Nov 2026 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 164 days |
| Tue, 15 Dec 2026 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 194 days |
| Thu, 31 Dec 2026 | Provisional income tax installment (individuals), Rental income tax installment (individuals) | 210 days |
| Fri, 15 Jan 2027 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 225 days |
| Mon, 15 Feb 2027 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 256 days |
| Mon, 15 Mar 2027 | VAT return & payment, PAYE return & payment, Withholding Tax (WHT) remittance, Local Excise Duty, NSSF contributions | 284 days |
| Wed, 31 Mar 2027 | Provisional income tax installment (individuals), Rental income tax installment (individuals) | 300 days |
The deadlines explained
VAT return & payment
VAT-registered businesses
File your VAT return and pay any VAT due for last month.
URA — VAT registered categoryPAYE return & payment
Employers
Remit PAYE withheld from employees' salaries and file the return for last month.
URA — ReturnsWithholding Tax (WHT) remittance
Withholding agents
Remit tax withheld from suppliers and payees, and file the WHT return for last month.
URA — ReturnsLocal Excise Duty
Businesses dealing in excisable goods/services
File and pay Local Excise Duty for last month.
URA — ReturnsNSSF contributions
Employers
Remit employee and employer NSSF contributions for last month.
NSSF Uganda — MembershipProvisional income tax installment (individuals)
Individuals & sole traders with business income
Pay your quarterly provisional income tax installment (¼ of estimated annual tax). Assumes the standard 1 July–30 June year of income.
URA — Income & rental taxRental income tax installment (individuals)
Individual landlords
Pay your quarterly rental income tax installment. The estimated-income declaration is due by 30 September.
URA — Income & rental taxWork out what you owe before the deadline.
Use our free calculators for PAYE, VAT, rental tax, and withholding tax.
Other dates to know
Annual income tax return
Due within 6 months of your accounting year-end. For the standard 30 June year-end, that is 31 December; for a 31 December year-end, it is 30 June. Because it depends on each taxpayer's accounting date, we don't send a single fixed reminder for it.
URA — ReturnsCompany provisional income tax
Companies pay provisional tax in two installments — 50% by the end of month 6 and the balance by month 12 of their accounting year. This is per-company, so it isn't a fixed-date reminder.
URA — ReturnsNational budget — mid-June
Uganda reads its national budget in mid-June each year, and the government financial year runs 1 July–30 June. The exact reading date is set by the Ministry of Finance closer to the time.
MoFPED — Budget timelineFrequently asked questions about Uganda tax deadlines
When are monthly tax returns due in Uganda?
VAT, PAYE, Withholding Tax (WHT), Local Excise Duty, and NSSF contributions are all due by the 15th day of the month following the period they relate to. If the 15th falls on a weekend or public holiday, confirm the working-day treatment with URA.
What happens if I file or pay late?
Late filing attracts a penalty of UGX 200,000 or 2% of the tax liability per month, whichever is higher. Late payment attracts separate interest of 2% per month.
When is the annual income tax return due?
Within six months of your accounting year-end. A 30 June year-end means a 31 December deadline; a 31 December year-end means a 30 June deadline. Because it depends on your accounting date, it isn't a single fixed calendar date.
How is provisional income tax paid?
Individuals pay in four quarterly installments (30 September, 31 December, 31 March, 30 June for a standard July–June year). Companies pay in two installments — 50% by the end of month 6 and the balance by month 12 of their accounting year.
Are these dates official?
Yes — every recurring deadline shown here is taken from official URA and NSSF sources, linked at the bottom of the page. Dates can still change by official notice, so always confirm with URA before filing.
Important disclaimer
Deadlines follow official URA and NSSF rules and may change by official notice. Some obligations (e.g. annual and company provisional returns) depend on your own accounting date. Always confirm with ura.go.ug before filing. SenteGuide compares and educates — it does not provide tax or financial advice. See our full disclaimer.
Sources: Uganda Revenue Authority (ura.go.ug) and NSSF Uganda (nssfug.org). Last reviewed 4 June 2026.