Our latest thinking.
Briefings, articles and event alerts from our team on the issues shaping Uganda's legal, tax and regulatory environment.
Cross-Border M&A and Ugandan Tax Exposure: Key Lessons from the Kuku Foods Decision
The Tax Appeals Tribunal in Kuku Foods Uganda Limited v URA (TAT Application No. 54 of 2025) confirmed that a 50% or greater direct or indirect change in ownership of a Ugandan company can trigger capital gains tax on the Ugandan entity itself — even where it received no sale proceeds and was not a party to the transaction.
Uganda Introduces Mandatory Registration for Foreign Nationals: What Employers and Residents Need to Know
NIRA has announced the commencement of registration of foreign nationals residing in Uganda, effective 10 June 2026. Aliens holding valid immigration facilities must register and obtain an Alien Identification Card. This alert covers the legal basis, registration process, post-registration obligations, and consequences of non-compliance.
Update of Taxpayer Registration Details on the URA Portal
The Uganda Revenue Authority (URA) has issued a mandatory directive requiring all taxpayers to update their registration details on the URA portal. Effective 1 July 2025, TINs must be integrated with NIN (individuals), BRN (entities) or a foreign tax identification number. Failure to update may disrupt business operations and tax compliance.
Analysis of the Employment (Amendment) Act, 2025: A Fundamental Shift in Uganda’s Employment and Labour Relations Framework
The Employment (Amendment) Act, 2025 marks one of the most significant reforms to Uganda’s labour framework since 2006 — extending protections to domestic and casual workers, broadening the workplace definition, codifying dignity-at-work, regulating labour externalisation, and fundamentally restructuring dismissal and termination law.
Voluntary Disclosure of Foreign Income and Assets by Uganda Tax Residents by 30 June 2026
Uganda Revenue Authority’s voluntary disclosure window for foreign income and assets closes on 30 June 2026. Under the Convention on Mutual Administrative Assistance in Tax Matters (Implementation) Act, 2023, URA now receives financial data from over 125 countries. Affected tax residents should act now.
Major Win for Businesses: Tribunal Limits Uganda’s 30% Interest Deduction Rule
The Tax Appeals Tribunal in Techno Three Uganda Limited v URA (TAT App. No. 009 of 2025) ruled that the 30% EBITDA interest deduction cap under section 25(3) of the Income Tax Act does not apply where the taxpayer’s affiliates are dormant — adopting a substance-over-form, purposive approach.
The Protection of Sovereignty Act, 2026: What It Is, What Passed, and What You Must Do Now
The Protection of Sovereignty Act, 2026 passed Second and Third Reading on 5 May 2026 and awaits Presidential Assent. It creates a registration, declaration and returns regime for ‘agents of foreigners’ — with material implications for INGOs, development agencies and foreign investors.