What are tax laws in Uganda?

Tax laws in Uganda are governed primarily by the Income Tax Act, Value Added Tax Act, and the Excise Duty Act, among others. These laws establish various taxes, including corporate tax, personal income tax, and VAT, which are administered by the Uganda Revenue Authority (URA). Tax rates and regulations are subject to periodic changes in the national budget, aiming to enhance revenue collection while promoting economic growth. Additionally, specific incentives and exemptions may apply to certain sectors to encourage investment.