VAT Calculator Uganda (18%)

Uganda has two VAT rates: 18% standard and 0% for zero-rated supplies, plus exempt supplies that carry no VAT at all. In the revised VAT Act (Cap. 344), zero-rated supplies are listed in Schedule 4 and exempt supplies in Schedule 3. URA's published examples of zero-rated supplies are all exports, drugs and medicines made in Uganda, and cereals grown and milled in Uganda. Its examples of exempt supplies are health and life insurance, petroleum fuels, social welfare services, education, financial services and passenger transport. Since 1 July 2026, supplies to contractors and subcontractors on nuclear energy projects are also exempt.

The difference matters for registration. A business making only exempt supplies does not register for VAT, while zero-rated sales count as taxable supplies towards the threshold. When a price includes VAT, the tax inside it is 18/118 of the price.

Ordinary consumers can also benefit. Since 1 July 2026, a person who is not VAT-registered and collects EFRIS e-receipts or e-invoices worth two million shillings within 30 consecutive days can claim back 5% of the VAT.