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In this edition:
Highlights of the Tax Amendment Bills, 2025
The Tax (Amendment) Bills, 2025 (“Bills”) were tabled before parliament for discussion. The proposed changes set out in the various Bills which are set to come into force on 1 July 2025 are aimed at boosting tax revenues collected by the Government of Uganda.
The proposed amendments will become law once assented to by the President. In this bulletin, we provide a detailed analysis of the proposals introduced by the various Bills, including:
- The Income Tax (Amendment) Bill, 2025
- The VAT (Amendment) Bill, 2025
- The Excise Duty (Amendment) Bill, 2025
- The Tax Procedure Code (Amendment) Bill, 2025
- The Stamp Duty (Amendment) Bill, 2025; and
- The External Trade Bill, 2025
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Doreen Mugisha
Manager | Clients and Markets Development, PwC Uganda
Tel: +256 (0) 312 354 400
