Business Reforms in Uganda

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


Trading across Borders: Uganda reduced the time for export documentary compliance and border compliance by allowing for electronic document submission and processing of certificates of origin and by further developing the Malaba One-Stop Border Post.


Starting a Business: Uganda made starting a business easier by eliminating the requirement that a commissioner of oaths must sign compliance declarations.

Paying Taxes: Uganda made paying taxes easier by eliminating a requirement for tax returns to be submitted in paper copy following online submission. At the same time, Uganda increased the stamp duty for insurance contracts.

Trading across Borders: Uganda made trading across borders easier by constructing the Malaba One-Stop Border Post which reduced border compliance time for exports.


Starting a Business: Uganda made starting a business easier by introducing an online system for obtaining a trading license and by reducing business incorporation fees.

Getting Electricity: The utility in Uganda reduced delays for new electricity connections by deploying more customer service engineers and reducing the time needed for the inspection and meter installation.

Getting Credit: In Uganda the credit bureau expanded borrower coverage, improving access to credit information.


Trading across Borders: Uganda made trading across borders easier by implementing the ASYCUDA World electronic system for the submission of export and import documents.

Resolving Insolvency: Uganda made resolving insolvency easier by consolidating all provisions related to corporate insolvency in one law, establishing provisions on the administration of companies (reorganization), clarifying standards on the professional qualifications of insolvency practitioners and introducing provisions allowing the avoidance of undervalued transactions.


Registering Property: Uganda made transferring property easier by eliminating the need to have instruments of land transfer physically embossed to certify payment of the stamp duty.


Registering Property: Uganda made transferring property more difficult by introducing a requirement for property purchasers to obtain an income tax certificate before registration, resulting in delays at the Uganda Revenue Authority and the Ministry of Finance. At the same time, Uganda made it easier by digitizing records at the title registry, increasing efficiency at the assessor’s office and making it possible for more banks to accept the stamp duty payment.

Resolving Insolvency: Uganda strengthened its insolvency process by clarifying rules on the creation of mortgages, establishing the duties of mortgagors and mortgagees, defining priority rules, providing remedies for mortgagors and mortgagees and establishing the powers of receivers.


Starting a Business: Uganda introduced changes that added time to the process of obtaining a business license, slowing business start-up. But it simplified registration for a tax identification number and for value added tax by introducing an online system.

Registering Property: Uganda increased the efficiency of property transfers by establishing performance standards and recruiting more officials at the land office.


Starting a Business: Uganda made it more difficult to start a business by increasing the trade licensing fees.

Getting Credit: Uganda enhanced access to credit by establishing a new private credit bureau.

Enforcing Contracts: Uganda continues to improve the efficiency of its court system, greatly reducing the time to file and serve a claim.


Paying Taxes: Uganda reduced the time required for companies to prepare, file and pay value added tax through improved efficiency of taxpayer services and banks.

Trading across Borders: Uganda reduced the time required for trading across borders through expanded operating hours at the port of Mombasa and improvements in customs processes and in border cooperation.


Trading across Borders: Uganda made trading across borders easier by extending the ASYCUDA++ electronic data interchange system to 4 additional customs stations, introducing a system linking banks to customs (for payment of duties) and enhancing cooperation at the Kenya–Uganda border crossing at Malaba through joint inspections.

Labor Market Regulation: Uganda eliminated restrictions on working on the weekly rest day and introduced a requirement for third-party notification for collective dismissals.