Uganda | Key Tax Amendment Bills Published for FY 2025/26
The Ugandan government has released several tax amendment bills for the 2025/26 financial year. Of particular relevance to payroll are the following:
- Income Tax (Amendment) (No. 2) Bill, 2025 – No payroll-related changes have been identified.
- Tax Procedures Code (Amendment) Bill, 2025 – Proposed amendments include the use of the National Identification Number (NIN) for individuals and the Uganda Registration Services Bureau (URSB) number for non-individuals as official tax identification numbers, as well as revisions to penalties for non-compliance and provisions for the waiver of interest and penalties on outstanding tax liabilities.
These bills were published in the Gazette on 25 March 2025 and tabled before Parliament for a first reading on 27 March 2025. They will take effect once approved by Parliament and assented to by the President.
Further updates will be shared once additional information becomes available.
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