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Legal Alert: Stamp Duty Charge scrapped off professional licences

In July 2020, the Stamp Duty Act, 2014 was amended to provide for the payment of stamp duty of Uganda Shillings One Hundred Thousand (UGX 100,000) on licences or certificates. This amendment applied to professionals,such as doctors, lawyers, nurses, engineers, among others. The stamp duty was payable by the professionals prior to issuance/renewal of their licences.

On 13 February 2024, the Constitutional Court in the case of Uganda Law Society & 12 others versus Attorney General (Constitutional Petition No. 032 of 2020) declared that this stamp duty on professional licences or certificates is unconstitutional and violates several provisions of the Constitution.

We provide a detailed analysis of the case and its implications in the attached legal alert.

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Doreen Mugisha

Doreen Mugisha

Manager - Clients and Markets Development, PwC Uganda

Tel: +256 (0) 312 354 400

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