On 1 July 2025, Uganda ushered in a comprehensive suite of amendments to its tax legislation, following the enactment of seven key bills tabled during the 2025/2026 budget cycle. The reforms covered the Income Tax (Amendment) Act, Value Added Tax (Amendment) Act, Excise Duty (Amendment) Act, Stamp Duty (Amendment) Act,…

A Review of Aspects of Tax Amendment Laws of 2024 On 15th July 2024, the President of Uganda assented to the proposed amendments to the Excise Duty Act, 2014, the Value Added Tax Act, Cap 349, the Stamp Duty Act, 2014, the Tax Procedures Code Act, 2014, and the Income…

The primary laws governing petroleum midstream activities Petroleum midstream activities primarily comprise the storage, processing and transportation of petroleum products. The primary laws for this sector include: The Petroleum (Refining, Conversion, Transmission and Midstream Storage) Act, 2013 (the “Midstream Act”); The Petroleum (Refining, Conversion, Transmission and Midstream Storage) Regulations, 2016;…

Uganda’s Parliament is currently considering the Electricity (Amendment) Bill, 2022 (the “Bill”). The Bill seeks to effect changes to the Electricity Act Cap 145 (the “Act”) which was enacted in 1999. Below is a highlight of key changes that would be of relevance to participants in the energy sector: Funding…

On the 31st of March 2020, the Ministry of Finance, Planning and Economic Development proposed certain tax law amendments for the July 2020 – June 2021 financial year in Uganda. Whereas certain amendments relating to value added tax and stamp duty laws were assented to by the President on 30th…

Introduction Payment systems are an integral part of commercial and financial transactions in Uganda and they include Real Time Gross Settlement System (RTGS) for interbank transfers, Automated Clearing House (ACH) system for clearing cheques and the Electronic Funds Transfers (EFTs) as well as securities settlement systems such as the Central…

Introduction On 30th January 2020, the Director General of the World Health Organisation (WHO), Dr Tedros Adhanom declared the novel corona virus (Covid-19) outbreak a Public Health Emergency of International Concern. This followed reports from various nations outside of China that Covid-19 had begun to spread within their borders. Due…

Trademarks   International Conventions, Treaties and Arrangements WIPO WTO TRIPS Nairobi Treaty on the Protection of the Olympic Symbol ARIPO (Banjul Protocol on Marks) Paris Convention (Paris Union) Although Uganda is a member of the Paris Union, there is no provision in the legislation relating to international arrangements. As such,…

Introduction The Security Interest in Movable Property Act, 2019 (“SIMPA”) came into force on 31st May 2019 and repealed the Chattels Securities Act 2014. The SIMPA and the regulations made thereunder did (inter-alia) establish a new system for the registration of security over movable assets which was operationalized in October…

Project finance transactions are built around an intricate web of rights, duties and obligations that spring from a suite of agreements cutting across diverse parties. The parties usually include the project company, project sponsors, lenders, contractors, suppliers, off-takers, insurers and government bodies, among others. In this review, we explore a…

Introduction The legal framework governing rights related to data and privacy in Uganda was for several years solely based on diverse sources that included the Constitution of Uganda, principles of common law and some of the legislation regulating various sectors. The coming into force of the Data Protection and Privacy…

By Julius M. Musoke Is the property in minerals in Uganda vested in private citizens? The Constitution and the Mining Act 2003, vest the entire property in and control of all minerals in, on and under any land or waters in Uganda in the Government of Uganda. Is there a…

Is the process for enforcement of registered local law security, a court led process or can it be done out of court? Enforcement can be done out of court, provided that the security documentation provides for express powers of sale without recourse to court. Is the creditor able to appropriate…

Industry Overview The telecom industry in Uganda was originally comprised of a sole operator by way of a state owned company that provided fixed telephone connectivity and other services. This was the Uganda Posts and Telecommunications Corporation (UPTC). After decades in operation, the first steps towards liberalisation arose in 1995,…

The Unbundling of Services It is now several years since Uganda’s electricity industry was liberalised. The industry which since Uganda’s independence had been run under the monopoly of a statutory corporation, the Uganda Electricity Board (UEB) saw the passing of the Electricity Act Cap 149 in 1999, which provided the…

Electricity Sector Overview Uganda’s electricity industry is regulated by the Electricity Regulatory Authority (ERA), established by the Electricity Act of 1999. ERA’s duties include the regulation and issuance of licences for the generation, transmission, distribution, sale, export and import of electrical energy. The electricity generation sector has several independent power…