By Mulengera Reporters
The deadline set by the Uganda Revenue Authority (URA) for taxpayers to file income tax returns and settle taxes due under the Income Tax Act expired on June 30, 2026.
In a public notice posted on its social media platforms on June 29, URA had reminded both individual and non-individual taxpayers to fulfill their tax obligations before the deadline to avoid the accumulation of interest on outstanding tax liabilities.
The notice required taxpayers to file final income tax returns for the period January 1 to December 31, 2025. Non-individual taxpayers were also required to submit provisional income tax returns for the 2026 accounting period, while individuals were expected to file provisional returns for the accounting period running from April 1, 2026, to March 31, 2027.
The June 30 deadline also covered several income tax payment obligations. Individual taxpayers were required to pay various instalments of provisional tax depending on their accounting periods, as well as final income tax for accounting periods that commenced on January 1, 2025. Non-individual taxpayers were expected to pay the applicable provisional tax instalments and final income tax for the same accounting period.
URA said the filing and payment requirements also applied to rental taxpayers, noting that rental income tax is assessed and paid separately from personal income tax or corporation tax.
The authority had further urged taxpayers with outstanding liabilities as of June 30, 2024, to settle their principal tax by June 30, 2026, to benefit from a waiver of interest and penalties.
Taxpayers who failed to meet the June 30 deadline may now be subject to interest on outstanding tax liabilities in accordance with the provisions of the Income Tax Act. (For comments on this story, get back to us on 0705579994 [WhatsApp line], 0779411734 & 041 4674611 or email us at mulengeranews@gmail.com).
