1. Introduction
On 1st April 2026, the Minister of State for Finance, Planning and Economic Development, Hon. Henry Musasizi, tabled a package of Tax Amendment Bills before the Parliament of Uganda for the Financial Year 2026/2027. The Bills were subsequently referred to the House Committee on Finance, which presented its committee reports on 21 April 2026. Parliament passed the majority of the Bills on 21st and 23rd April 2026.
The following Tax Amendment Bills were passed by Parliament:
- Income Tax (Amendment) Bill, 2026
- Value Added Tax (Amendment) Bill, 2026
- Excise Duty (Amendment) Bill, 2026
- Tax Procedures Code (Amendment) Bill, 2026
- Stamp Duty (Amendment) Bill, 2026
- Lotteries and Gaming (Amendment) Bill, 2026
- External Trade (Amendment) Bill, 2026
These laws are pending Presidential Assent and, once assented to, will take effect from 1st July 2026. This alert provides a structured analysis of each Act, setting out the current law, the amendment made, its rationale, and its anticipated effect on taxpayers and the broader economy.
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DISCLAIMER: The contents of this article are intended solely for general informational purposes and should not be construed as legal, tax, financial, or professional advice. If you have any questions about the information set out above, or need assistance with a matter in connection with the above, please do not hesitate to contact us on info@onyangoadvocates.com
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