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Income Tax Act

Cap. 338 Act 11 of 1997 Current version · as at 23 December 2024

An Act to provide for income tax and related matters.

Enacted1997
Commenced1 July 1997
Last amended23 December 2024General Notice 2917 of 2024

About this Act

An Act to provide for income tax and related matters.

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Amendments

25 amending instruments
  1. 23 December 2024 Corrigendum General Notice 2917 of 2024
  2. 28 July 2023 Law Revision (Miscellaneous Amendments) Act, 2023 Act 17 of 2023
  3. 1 July 2023 Income Tax (Amendment) Act, 2023 Act 25 of 2023
  4. 1 July 2019 Income Tax (Amendment) Act, 2019 Act 13 of 2019
  5. 1 July 2018 Income Tax (Amendment) Act, 2018 Act 7 of 2018
  6. 1 July 2017 Income Tax (Amendment) Act, 2017 Act 10 of 2017
  7. 1 July 2016 Income Tax (Amendment) Act, 2016 Act 20 of 2016
  8. 1 July 2015 Income Tax (Amendment) (No. 2) Act, 2017 Act 14 of 2017
  9. 1 July 2015 Income Tax (Amendment) Act, 2015 Act 11 of 2015
  10. 6 March 2015 Public Finance Management Act, 2015 Act 3 of 2015
  11. 1 July 2014 Income Tax (Amendment) Act, 2014 Act 12 of 2014
  12. 1 July 2013 Income Tax (Amendment) Act, 2013 Act 15 of 2013
  13. 1 July 2012 Income Tax (Amendment) Act, 2012 Act 4 of 2012
  14. 1 July 2011 Income Tax (Amendment) Act, 2011 Act 21 of 2011
  15. 1 July 2010 Income Tax (Amendment) Act, 2010 Act 24 of 2010
  16. 1 July 2009 Income Tax (Amendment) Act, 2009 Act 15 of 2009
  17. 1 July 2008 Income Tax (Amendment) (No. 2) Act, 2008 Act 19 of 2008
  18. 1 July 2008 Income Tax (Amendment) Act, 2008 Act 4 of 2008
  19. 1 July 2006 Income Tax (Amendment) Act, 2006 Act 30 of 2006
  20. 1 July 2005 Income Tax (Amendment) Act, 2005 Act 13 of 2005
  21. 1 July 2004 Income Tax (Amendment) Act, 2005 Act 3 of 2005
  22. 1 July 2002 Income Tax (Amendment) Act, 2003 Act 3 of 2003
  23. 1 July 2001 Income Tax (Amendment) Act, 2002 Act 10 of 2002
  24. 1 July 1997 Income Tax (Amendment) Act, 2010 Act 24 of 2010
  25. 1 July 1997 Income Tax (Amendment) Act, 2003 Act 3 of 2003

Full text of the Act

23 parts · 197 sections

The original consolidated PDF as published.