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In this edition:
Highlights of the Tax Amendment Acts/ Bills, 2026
The Tax (Amendment) Bills, 2026 (“Bills”) were tabled before parliament for discussion. At the time of drafting this publication, five of the eight Bills had been assented to by the President. The changes set out in the various Acts/ Bills are set to come into force on 1 July 2026 are aimed at clarifying certain aspects of the tax law and boosting tax revenues collected by the Government of Uganda.
Following our earlier bulletin published in April 2026, which highlighted the key proposals contained in the Bills, in this bulletin, we provide an analysis of the amendments introduced by the various Acts/ Bills, including:
- The Income Tax (Amendment) Bill,2026
- The VAT (Amendment) Act,2026
- The Excise Duty (Amendment) Bill,2026
- The Tax Procedure Code (Amendment) Act, 2026
- The Stamp Duty (Amendment) Act, 2026
- The External Trade (Amendment) Act, 2026
- The Traffic and Road Safety (Amendment) Bill, 2026; and
- Lotteries and Gaming (Amendment) Act, 2026.
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Doreen Mugisha
Manager | Clients and Markets Development, PwC Uganda
Tel: +256 (0) 312 354 400
