Tax
Posts on Tax from the Kit team. Pick another topic below or go back to all posts.
Withholding tax at 6%: what agents and suppliers must do
When a designated agent deducts 6% from your invoice: where the money goes, how to claim it back, and the 2026 EFRIS link to VAT withholding.
VAT threshold is now UGX 300 million: what changes for your shop
Uganda doubled the VAT registration threshold on 1 July 2026. Who must register, who may deregister, and what still applies to receipts and returns.
VAT on medicines in Uganda: exempt, zero-rated and your till
Imported medicines are VAT exempt, locally made ones zero-rated and health services exempt. What that means for a pharmacy's prices and input VAT.
Your URA income tax return is due 31 December: a checklist
Businesses with a 30 June year end must file the annual income tax return by 31 December. What URA expects, the penalties, and how to close the books now.
A small business tax calendar for October to December 2026
Every filing and payment date a Ugandan small business faces this quarter: the 15th each month, the 31 December return, LST and the trading licence.
PAYE threshold now UGX 335,000: a payroll checklist for employers
Uganda's monthly PAYE tax-free threshold rose from UGX 235,000 to UGX 335,000 on 1 July 2026. How to check September payslips, NSSF and the 15th deadline.
Uganda's new PAYE bands: what to fix on your October payroll
URA has rebuilt the PAYE return around the UGX 335,000 threshold. What the new bands are, who must amend July and August returns, and how to refund staff.
Uganda's FY2026/27 tax changes: what small businesses should know
The 2026 tax amendment Acts took effect on 1 July: a higher PAYE threshold, a UGX 300 million VAT threshold, new excise rates and lower EFRIS penalties.
Three-year income tax exemption for new citizen-owned businesses
Businesses set up by Ugandan citizens after 1 July 2025 with capital of UGX 500 million or less can earn income tax free for three years. The conditions.
Tanzania's IDRAS receipts: what Kariakoo traders were told
TRA officials met Kariakoo cosmetics traders in September 2026 to show receipts on the new IDRAS point of sale. The EFD rules behind it and what to do.
Supplier terms in Uganda: credit days, WHT and EFRIS invoices
What to agree with a wholesaler before the first order, how the 6 percent withholding tax changes what you pay, and why the invoice format matters.
Service charge and tips: keeping bill, tax and staff share straight
How a mandatory service charge differs from a tip, why the VAT question matters, what a Kenyan court said about staff shares, and how to record both.
Paying sales commissions in Uganda: PAYE, NSSF and the contract
Commission is employment income for PAYE and part of gross wage for NSSF. How to write the scheme into the contract and show it on the payslip.
Rwanda's proposed EBM exemption for turnover under Rwf 2 million
A proposed ministerial order would exempt businesses with turnover under Rwf 2 million from Electronic Billing Machines. What is proposed and what applies.
Records URA expects for cash and mobile money sales
The five-year record rule, what an EFRIS e-receipt must carry, the 1 July 2026 penalty changes and a filing routine for cash, MoMo and credit sales.
Pricing for margin when costs move: markup, margin and VAT
The difference between markup and margin, how to price VAT-inclusive without losing the 18 percent, and when to reprice as inflation edges up.
Presumptive tax: why keeping records cuts a small business bill
Uganda's small business income tax charges less when you keep records. The turnover bands, both rate columns and the 31 December return.
Presumptive tax for salons and barbershops in Uganda
How URA's small business tax works for a salon: the UGX 10 million to 150 million bands, why keeping records lowers the bill, and when VAT starts.
What a payslip in Uganda must show, and why it protects you
Section 50 of the Employment Act requires an itemised pay statement with every payment. What goes on it, which deductions are lawful and how to keep it.
New PAYE bands, NSSF and shift hours for hotel and restaurant staff
PAYE bands changed on 1 July 2026 and URA wants July and August returns amended. NSSF rates, the 15th deadline and the Employment Act rules for shift work.
NSSF rules every gym, salon and laundry employer must follow
NSSF covers every employer in Uganda regardless of staff numbers. The 15% contribution, the 15th-of-the-month deadline and what the 2026 amnesty changed.
NSSF for small employers: 15% by the 15th, however few staff
Every employer in Uganda must remit NSSF monthly, even with one employee. The 5% and 10% split, the 15th deadline, and what the 2026 amnesty showed.
New PAYE bands from July 2026: amend your payroll returns
URA has backdated the new resident PAYE rates to 1 July 2026. What the bands are, how much a UGX 500,000 salary overpaid, and how to amend July and August.
Monthly compliance calendar for Ugandan service businesses
The recurring dates a gym, salon, laundry or repair shop in Uganda must hit: URA and NSSF on the 15th, the annual return and the January licence.
Local service tax: the four payroll instalments explained
What the Local Governments (Amendment) (No. 2) Act 2008 says about local service tax on salaries: rate bands, July to October instalments, remittance.
Local Service Tax: the payroll deduction due by October
Employers in Uganda deduct Local Service Tax from salaries in the first four months of the financial year. The bands, the schedule and how to pay.
Local hotel tax: what a Ugandan lodge collects per room per night
Who pays local hotel tax in Uganda, the rates per room per night, the KCCA till book, the monthly remittance and the 40% surcharge for unremitted tax.
KRA wants stock records inside eTIMS: what Kenyan shops should do
A September 2026 KRA notice tells TIMS and eTIMS users to keep stock-in and stock-out records in the system. The legal basis, penalties and what to do.
Kenya's 2% tourism levy: what hotels and restaurants file by the 10th
Kenya's Tourism Levy Order charges 2% of gross receipts from food, drinks, accommodation and other services, due by the 10th. The record and the penalties.
Hiring in Kenya: PAYE, NSSF, SHIF and the housing levy explained
A Ugandan owner's guide to Kenyan payroll: KRA bands and relief, NSSF tiers, the 2.75% SHIF deduction, the 1.5% housing levy and the 9th-of-month deadline.
Renewing your Kampala trading licence before 1 January
KCCA trading licences expire on 31 December. What the licence is, who is exempt, the documents to bring, sample fees by grade and the LST paid with it.
eTIMS for Kenyan salons, gyms and repair shops
KRA requires every business in Kenya, VAT-registered or not, to invoice through eTIMS. What a small service business must do and the simplified options.
EFRIS now reaches twelve sectors, VAT-registered or not
Since July 2025 hotels, restaurants, builders, ICT firms and eight other sectors must issue EFRIS e-receipts without VAT registration. Rule and penalties.
EFRIS now reaches every restaurant, bar and lodge, VAT or not
URA lists accommodation and food service among sectors that must use EFRIS whatever their VAT status. What a receipt carries, penalties and how to connect.
EAC tariff changes for 2026/27: what importers should check
The EAC Council of Ministers' 2026/27 Common External Tariff measures took effect on 1 July. Higher duties on some finished goods, remissions on inputs.
Digital tax stamps: how a bar should check stock before accepting it
Beer, spirits and wine sold in Uganda must carry a URA digital tax stamp. How to verify one with the Kakasa app or SMS 8119, and the penalty for unstamped.
How to register your Kit EFRIS certificate with URA
Register a Kit POS CA-issued EFRIS certificate and Virtual Device in the URA portal, from device application to the public .cer upload.
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