Uganda: Three-year tax exemption for certain start-up businesses

Other indirect tax amendments as well, including repealing stamp duty on mortgages

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September 15, 2025

The government in June 2025 announced a three-year tax holiday for Ugandan start-ups established after July 1, 2025, and other tax amendments including:

  • Extending the income tax exemption for Bujagali Energy Limited
  • Repealing stamp duty on mortgages
  • Increasing excise duty rates on cigarettes

The amendments await presidential approval.

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