#

Ease of Doing Business in

Uganda

Uganda Download Profile (1776.3KB, pdf)
Region Sub-Saharan Africa
Income Category Low income
Population 39,032,383
GNI Per Capita (US$) 670
City covered Kampala

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 115 116 up
1
57.77 57.10 down
0.67
Starting a Business 165 162 down
3
71.30 69.26 up
2.04
Dealing with Construction Permits 151 153 up
2
57.19 56.42 up
0.77
Getting Electricity 161 168 up
7
44.78 42.61 up
2.17
Registering Property 116 118 up
2
55.81 55.38 up
0.43
Getting Credit 44 42 down
2
65.00 65.00
-
Protecting Minority Investors 106 101 down
5
50.00 50.00
-
Paying Taxes 75 76 up
1
74.71 74.18 up
0.53
Trading across Borders 136 141 up
5
58.90 57.78 up
1.12
Enforcing Contracts 64 63 down
1
60.60 60.60
-
Resolving Insolvency 111 104 down
7
39.40 39.80 down
0.40

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

75

DB 2016 Rank:

76

Change in Rank:

up1

DB 2017 DTF (% points):

74.71

DB 2016 DTF (% points):

74.18

Change in DTF (% points):

up0.53

Indicator Uganda Sub-Saharan Africa OECD high income
Payments (number per year) info_outline 31 38.8 10.9
Time (hours per year) info_outline 195 304.2 163.4
Total tax rate (% of profit) info_outline 33.5 47.0 40.9
Postfiling index (0-100) info_outline 78.4 54.1 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 3 39 30% taxable profit 22.11
Social security contributions 12 66 10% gross salaries 11.28
Tax on interest 0 15% interest income 0.38 not included
Property tax 1 7-10% rental value of property 0.06
Stamp duty on contracts 1 various rates per contract 0.05
Employee Social security contributions 0 5% gross salaries 0.00 not included
Fuel tax 1 included in fuel price liters 0.00 small amount
Trading license 1 various rates nature of trade 0.00 small amount
Value added tax (VAT) 12 90 18% value added 0.00 not included
Totals: 31 195 33.5
  • Answer
    Profit tax (% of profit) 22.1
    Labor tax and contributions (% of profit) 11.3
    Other taxes (% of profit) 0.0
    Answer Score
    Postfiling index (0-100) 78.4
    VAT refunds 82.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Highly Likely
    Time to comply with VAT refund (hours) 9.0 82.0
    Time to obtain a VAT refund (weeks) 9.2 88.5
    Corporate income tax audits 65.1
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Likely
    Time to comply with a corporate income tax audit (hours) 20.5 65.1
    Time to complete a corporate income tax audit (weeks) 7.0 78.1
    Administrative appeal process
    First level administrative appeal authority Uganda Revenue Authority (URA), under objection procees
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/in printed publication
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 90 days

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.