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Income Tax (Amendment) Act 2025

Current version · as at 4 July 2025

An Act to amend the Income Tax Act, Cap. 338 to extend the tax exemption of Bujagali hydro power project up to 30th June, 2026;

Enacted2025
Commenced1st July, 2025
Last amended—
Point-in-time consolidation · as at 4 July 2025. This page may not reflect amendments made after that date. Confirm the current position against the latest Uganda Gazette before relying on it.

About this Act

An Act to amend the Income Tax Act, Cap. 338 to extend the tax exemption of Bujagali hydro power project up to 30th June, 2026;

Jurisdiction
Uganda
Type
Principal Legislation
Status
In force
Language
English

Full text of the Act

0 parts · 5 sections · 1 Schedule

Enhanced Annotated View adds approved, source-linked propositions, operative requirements, judicial passages, related provisions, amendment notes and authority status. Choose Original PDF to inspect the source consolidation.

Uganda

Income Tax (Amendment) Act 2025

Commenced on 1st July, 2025

[This is the version of this document at 4 July 2025.]

An Act to amend the Income Tax Act, Cap. 338 to extend the tax exemption of Bujagali hydro power project up to 30th June, 2026;

1. Commencement

This Act shall come into force on 1st July, 2025.

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Mandatory duty

This section imposes mandatory requirements concerning “Commencement”.

“This Act shall come into force on 1st July, 2025.”
Primary legislation Source quotation matched
Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

1
  1. This Act shall come into force on 1st July, 2025.
Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

2. Amendment of Income Tax Act

The Income Tax Act, in this Act referred to as the principal Act, is amended in section 21 —

(a)

by substituting for subsection (l)(ab), the following— “(ab) the income of Bujagali hydro power project, up to 30th June, 2026;”;

(b)

by inserting immediately after paragraph (z), the following— “(za) the income derived from a business established by a citizen after 1st July, 2025, for a period of three years where the—

(i)

business is registered with an investment capital not exceeding five hundred million shillings;

(ii)

citizen or an associate of the citizen has not previously benefited from the exemption; and

(iii)

citizen files a tax return including business information return referred to in section 147 in the format prescribed by the Commissioner General.”; and

(c)

in paragraph (ae)(vii), by inserting immediately after the words ‘‘agricultural use”, the word “or”.

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Statutory power

This section confers or regulates the statutory power described as “Amendment of Income Tax Act”.

“The Income Tax Act, in this Act referred to as the principal Act, is amended in section 21—”
Primary legislation Source quotation matched
Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

6
  1. (a) by substituting for subsection (l)(ab), the following— “(ab) the income of Bujagali hydro power project, up to 30th June, 2026;”;
  2. (b) by inserting immediately after paragraph (z), the following— “(za) the income derived from a business established by a citizen after 1st July, 2025, for a period of three years where the—
  3. (i) business is registered with an investment capital not exceeding five hundred million shillings;
  4. (ii) citizen or an associate of the citizen has not previously benefited from the exemption; and
  5. (iii) citizen files a tax return including business information return referred to in section 147 in the format prescribed by the Commissioner General.”; and
  6. (c) in paragraph (ae)(vii), by inserting immediately after the words ‘‘agricultural use”, the word “or”.
Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions
Income Tax Act
Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

3. Amendment of section 76 of principal Act

Section 76 of the principal Act is amended in subsection (4), by substituting for paragraph (a), the following—

“(a) a transaction in which a person transfers their assets to another person, other than an individual controlled by the transferor or the shareholders following which the stock of the transferee is distributed;”.

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Governing rule

This section states the governing statutory rule for “Amendment of section 76 of principal Act”.

“Section 76 of the principal Act is amended in subsection (4), by substituting for paragraph (a), the following—”
Primary legislation Source quotation matched
Practical effect

Use this section as the starting statutory rule for “Amendment of section 76 of principal Act”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

4. Amendment of section 86 of principal Act

Section 86 of the principal Act is amended by inserting immediately after subsection (4), the following—

“(5) This section shall not apply where a non-resident person is deriving income from providing digital services in Uganda to an associate in Uganda.

(6)

Notwithstanding subsection (5), section 82 or 84 shall apply to the income of a non-resident person derived from providing digital services in Uganda to an associate in Uganda.”

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Mandatory duty

This section imposes mandatory requirements concerning “Amendment of section 86 of principal Act”.

“Section 86 of the principal Act is amended by inserting immediately after subsection (4), the following—”
Primary legislation Source quotation matched
Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

1
  1. (6) Notwithstanding subsection (5), section 82 or 84 shall apply to the income of a non-resident person derived from providing digital services in Uganda to an associate in Uganda.”
Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

5. Amendment of Schedule 2 to principal Act

Schedule 2 to the principal Act is amended by inserting immediately after the phrase “Independent Regulatory Board of the East African Power Pool”, the following—

“International Atomic Energy Agency (IAEA)”

Section analysis Source-linked statutory analysis Source linked
Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.
What this section does
Statutory power

This section confers or regulates the statutory power described as “Amendment of Schedule 2 to principal Act”.

“Schedule 2 to the principal Act is amended by inserting immediately after the phrase “Independent Regulatory Board of the East African Power Pool”, the following—”
Primary legislation Source quotation matched
Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved
Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Authority status: legislation is primary authority; judgment weight follows the displayed court level and the ratio caveat. Check version history

Original Laws of Uganda consolidation (as at 4 July 2025) — public-domain legislation, consolidated by ULII / Laws.Africa (CC BY 4.0). This is a point-in-time text and may not reflect later amendments; confirm against the latest Uganda Gazette before relying on it.