Uganda | Income tax and excise duty amendment bills returned for reconsideration

Uganda | Income tax and excise duty amendment bills returned for reconsideration

Uganda's Parliament received notification on 14 July 2026 that President Museveni has declined to assent to the Income Tax (Amendment) Bill, 2026 and the Excise Duty (Amendment) Bill, 2026, returning both bills for reconsideration.

What is changing
Legislative status: both bills returned without assent
  • Neither the Income Tax (Amendment) Bill, 2026 nor the Excise Duty (Amendment) Bill, 2026 has been enacted into law.
  • Both bills were passed by Parliament ahead of the July 2026 budget and financial year, but the President returned them to Parliament on 14 July 2026 within the constitutional 30-day review period.
  • The bills will require parliamentary reconsideration before they can proceed to assent and enactment.
Important notes
  • No changes to income tax or excise duty rates are currently in effect as a result of these bills.
  • The timeline for parliamentary reconsideration and any subsequent presidential assent is not yet confirmed.
Official source

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