Uganda
Posts on Uganda 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.
What the EAC star rating expects of your housekeeping
Uganda grades hotels on the East African Community criteria. The linen, towel and room rules by star level, how scoring works, and how to run housekeeping.
What makes a prescription valid in Uganda, and how long to keep it
Section 20 of the Act lists six tests a prescription must pass before a pharmacy dispenses a Class A or B drug, and section 21 says keep it for two years.
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.
The UTB licence and the guest register every Ugandan lodge must keep
What the Tourism Act and the 2013 regulations ask of hotels, lodges and guesthouses: registration, a yearly licence, a guest register, quarterly returns.
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.
Uganda's 1.6 million visitors: what it means for lodge bookings
The Tourism Statistical Abstract 2025 puts arrivals above 1.6 million and stays at 8.8 nights. What a small hotel or lodge should change in its bookings.
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.
Third term runs to 4 December: a stock plan for school retailers
Uganda's third term closes on 4 December 2026 and the January rush follows. How stationers, uniform shops and bookshops can plan stock around the dates.
The two record books every pharmacy in Uganda must keep
The Act names a Prescription Book and a Classified Drugs Book, lists what goes in each and sets a two-year retention rule. How to keep both current.
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.
SIM swap and mobile money fraud: protecting the counter
How SIM swap, smishing and fake payment confirmations work against shops, what the Uganda Communications Commission tells consumers, and the rules a cashier needs.
Selling online in Uganda: what the Electronic Transactions Act asks
What a shop must publish on its online store, the seven-day cancellation right, the thirty-day delivery rule, and how to keep online stock honest.
Selling on WhatsApp Business in Uganda without losing track
How to sell with the WhatsApp Business app's catalogue, labels and broadcasts, stay within Uganda's law on unsolicited messages, and keep a record.
Repricing in shillings when inflation moves: a shop owner's guide
Uganda's inflation rose to 4.6% in September 2026. How to read the UBOS figures, which categories moved, and a repricing routine that protects margin.
Repair shop job cards: what to record before you open a phone
A job card protects the repairer as much as the customer. What to record at intake, how to treat a suspect device, and how to keep customers informed.
Reorder points and safety stock for a Ugandan shop
A plain method for setting the reorder quantity on every product, how much buffer to hold when supply is uncertain, and how to review the numbers monthly.
Renewing a Kampala trading licence for a service business
KCCA trading licences run on the calendar year and expire on 31 December. What a gym, salon, laundry or car wash needs to renew, and what changed in 2026.
Registering a business with URSB: fees and steps in 2026
Business name or company? What URSB charges to reserve and register, what the online registry asks for, and what to do in the week after the certificate.
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.
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.
Preparing a small business loan application in Uganda
What a development lender asks for: registration papers, twelve months of statements, a credit report, tax clearance and projections. How to be ready.
Planning stock for the festive quarter with prices moving
How to plan October to December purchasing when inflation is edging up, what the latest UBOS and Bank of Uganda numbers mean, and what to buy early.
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.
Patient records and the Data Protection Act: duties for clinics
Health status and medical records are special personal data under Uganda's 2019 Act. What a clinic or pharmacy must do on consent and storage.
Overtime, the 48-hour week and public holiday pay in Uganda
Section 53 of the Employment Act sets the 48-hour week, the ten-hour day, the daily break and the 1.5 and 2 times overtime rates, and how to apply them.
Opening a second branch in Uganda: what to sort out first
Before the second shop opens: the trading licence, the tax returns that do not change, and how to keep stock and cash visible across two locations.
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 contributions in Uganda: rates, the 15th deadline and penalties
Who must register with NSSF, how the 5% and 10% shares are worked out, when the money is due, and what the Fund's 2026 amnesty revealed about compliance.
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.
MTN MoMo fees: what a shop pays to get paid in 2026
The published MTN MoMo tariffs, the 0.5% withdrawal duty and the MoMoPay merchant charge, worked through for a Ugandan shop that takes mobile money daily.
Moving stock between branches without losing track
A two-step transfer process for multi-branch shops, what URA's EFRIS expects when stock moves between branches, and how to read the in-transit list.
How to run a monthly stock take without closing the shop
A practical routine for counting stock by section, reconciling the variances and keeping the records URA expects, without losing a day of sales.
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.
Mobile money fraud at the counter: what a cashier should do
Fake payment screens, reversal tricks, SIM swaps and calls from 'the network': counter rules that protect a Ugandan shop, and where to complain.
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.
Licensing a private clinic in Uganda: supervising doctor and renewal
What the Uganda Medical and Dental Practitioners Council asks of a new or renewing health unit, who may supervise it, and the 31 December licence deadline.
Leave in Uganda: annual, sick, maternity and paternity rules
What the Employment Act gives every employee: 21 days' annual leave, paid public holidays, sick pay, 60 days' maternity leave and paternity leave.
Laundry pickup texts: the SMS rules Ugandan shops must follow
A 'your order is ready' text is the best tool a laundry has. Uganda's 2019 SMS regulations set rules on consent, sender identity and opt-out for it.
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.
Gym member data: what Ugandan gyms must protect by law
Sign-up forms, phone numbers, health notes and check-in records are personal data under Uganda's Data Protection and Privacy Act. What a gym owner must do.
Franchising your brand in Uganda starts with a trademark
What a franchise actually licenses, how to register the mark with URSB, why quality-control clauses protect it, and what to put in the operations manual.
Food hygiene rules for Kampala restaurants, from kitchen to floor
KCCA enforces food hygiene in hotels, restaurants and bars under the Public Health Act. What it asks of food handlers, and a kitchen routine that holds up.
Festive season stock: what last December taught Kampala traders
Full shelves, thin footfall in Kikuubo last Christmas, plus new excise on cooking oil, sugar and spirits. How to stock for December 2026 and not overbuy.
Employment contracts in Uganda: written particulars and probation
The particulars every Ugandan employee must receive in writing within twelve weeks, the probation rules, notice periods by service and the 2026 changes.
The Employment (Amendment) Act 2026: what small employers must change
Uganda's biggest labour law overhaul in two decades was assented to on 29 April 2026. Casual workers, probation, dismissal hearings and severance change.
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.
Drug shop and pharmacy licences in Uganda: what the law requires
The National Drug Policy and Authority Act sets who may run a pharmacy or drug shop, what the premises need and what unlicensed trading costs.
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.
Cutting clinic waiting times: queue and appointment basics
Long waits lower patient satisfaction, as Ugandan research shows. Practical queue, triage and appointment methods a small clinic can run from reception.
Customer phone numbers are personal data: what the PDPO expects
Uganda's Data Protection and Privacy Act covers the customer list in your till. What a shop must do on consent, security, breaches and PDPO registration.
Customer loyalty programmes and Uganda's data protection law
A loyalty scheme collects personal data. What Uganda's Data Protection and Privacy Act asks of a shop that keeps customer numbers, and how to make it work.
Collecting monthly membership fees by mobile money in Uganda
Bank of Uganda data puts person-to-business mobile payments at 59.2 trillion shillings a year. How gyms, car washes and clubs run recurring fees on MoMo.
Car wash cash control: from the first car to the last shilling
Car washes take hundreds of small payments a day in cash and mobile money. A daily routine for counting, matching and spotting leakage, with the numbers.
Bank or mobile money: where should your takings settle?
How Uganda's payment rails fit together, what it costs to move money between wallet and bank, and a settlement routine that keeps every shilling traceable.
Bank of Uganda caps counter cash withdrawals from 1 January 2027
From 1 January 2027 banks cap counter cash at UGX 50 million a day for individuals and UGX 500 million for businesses. What it means for how you get paid.
Airtel Money Pay for merchants: codes, fees and settlement
What Airtel's 2026 merchant FAQs say about micro and formal merchant codes, who pays the fee, daily limits and how long money takes to reach your bank.
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.
Kit ERP's Rise in Uganda, A Journey of Innovation and Growth
In the bustling and diverse business landscape of Uganda, one name stands out as a beacon of innovation and progress: Kit ERP. Founded in 2021 by the...
Isbat University Student Launches Innovative Software Company, Driving Job Creation in Uganda
Mbale, Uganda - In a remarkable turn of events, an enterprising student from Isbat University has made headlines by launching a groundbreaking software...
Ex-Metro Cement Sales Executive Starts His Own Company
In the dynamic world of business, career paths often take unexpected turns. One such inspiring journey is that of Arnold Paul Namisi, a former sales...
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