Uganda Stamp Duty Calculator
Property Street’s Stamp Duty Calculator instantly estimates Uganda property transfer taxes for land, homes, and commercial real estate in Kampala, Entebbe, Jinja, and beyond. Avoid overpaying with accurate 2025 rate calculations, district-specific fee breakdowns, and expert tips to save thousands. Get your free estimate now – your trusted partner for seamless property transactions!
Avoid overpaying! Get accurate stamp duty estimates for:
✔ Land purchases
✔ Apartments
✔ Commercial properties
✔ Title transfers nationwide
Uganda Stamp Duty Fees Calculator
Uganda Property Tax Calculator
Commercial properties like rentals, shops, and factories in Uganda are subject to local government property rates (0-12% of rateable value), while owner-occupied homes and vacant land are exempt. For example, Kampala charges 6% and Mbarara 5% annually on your property’s assessed rental value. Use Property Street’s instant Uganda Property Tax Calculator to estimate 2024 rates across Kampala, Entebbe, Jinja and other districts – with expert tips to optimize your tax payments. [Calculate Now] for accurate, location-specific estimates
Uganda Property Tax Calculator
Uganda Rental Income Tax Calculator
URA collects rental income tax. Rental Income tax is a tax on the money you earn from the lease or rent of all immovable property (land and buildings).
Anyone who earns rental income is eligible to pay rental income tax, including landlords/landladies, rental property businesses, apartment owners, and even those who rent then sub-let a property to someone else.
The revenue from this tax contributes to funding the national budget, which is critical for reducing Uganda’s dependence on debt. According to the Ministry of Finance, Uganda’s Public Debt is set to increase to an alarming 53.1 per cent of GDP this financial year.
Government reduced the rental income tax rate for individuals for this financial year from 30% to 12% of rental income earned after deducting the threshold of USh 2,820,000. URA has also done away with having to deduct expenditures for Individuals.
The Rental Income Tax Rate for non-individuals is 30% of rental income earned. Non-Individuals can claim up to 50% of allowable deductions for expenses incurred in generating rental income (such as property rates!).
Uganda Rental Income Tax Calculator
FAQs
Uganda’s stamp duty rates in 2025 are:
Buyers: 1.5% of property value (e.g., 7.5M UGX on a 500M UGX home in Kampala).
Sellers: 0.5% (exempt for agricultural land over 5 acres in Jinja).
Use our Stamp Duty Calculator for exact fees based on location and property type.
In Uganda, buyers typically pay 1.5%, while sellers pay 0.5%. Exceptions:
Bank foreclosures: Buyers cover all fees.
Family transfers: Reduced rates apply.
Pro Tip: Negotiate fees upfront with our legal advisory team.
For land in Kampala, stamp duty is 1.5% of the sale price or market value (whichever is higher). Example:
Land price: 300M UGX → Duty: 4.5M UGX.
Note: Extra 0.5% applies for properties >1B UGX near Kololo/Nakasero.
Yes! Legally save money by:
✅ Valuing property at URA rates (often lower than sale price).
✅ Claiming exemptions (e.g., family transfers, inherited land).
✅ Using installment plans for high-value properties.
Pay at any URA (Uganda Revenue Authority) office, including:
Kampala: URA Nakawa Branch
Entebbe: URA Portbell Road
Jinja: URA Main Street
Need help? Our agents assist with filings – call +256 766178781
Commercial properties (rental homes, shops, factories, offices) are subject to local government property rates (0-12%), even if owner-operated. Exemptions apply to:
✔ Owner-occupied residential homes
✔ Vacant land
Example: A Kampala shop with a rateable value of 50M UGX pays 6% = 3M UGX/year.
Residential rentals: 20% of annual profit (rent minus expenses).
Commercial rentals: 30% for high-value properties.
Allowable deductions: Repairs, agent fees, and mortgage interest.
Example: A 10M UGX/month Kampala apartment with 4M UGX expenses pays 20% of 72M UGX (net) = 14.4M UGX/year.
Yes, in Uganda, stamp duty is generally payable when property is transferred, including when it’s given as a gift. The Stamp Duty Act, 2014, stipulates that such transfers are subject to stamp duty, typically at a rate of 1.5% of the property’s value.
However, there are specific exemptions:
1. Transfers to Charitable Organizations: If property is gifted to a charitable organization for community-benefiting purposes, it may be exempt from stamp duty under Section 52(2) of the Stamp Duty Act.
2. Transfers to Registered Family Trusts: Gifting property to a registered family trust can also qualify for stamp duty exemption, provided the trust meets the criteria outlined in the Act.
Property rates: June 30 annually (2% monthly late fees).
Rental income tax: Filed with annual returns (April 30).
Stamp duty: Paid before title transfer.
⚠️ Warning: Kampala imposes 5% penalties for late rental tax filings.
Yes! Legal strategies include:
✅ Appealing valuations (file within 90 days of assessment).
✅ Claiming all deductions (maintenance, insurance, depreciation).
✅ Using installment plans (for properties >500M UGX).
All income-generating properties including:
Rental apartments/houses
Commercial buildings (shops, offices, warehouses)
Industrial properties (factories, workshops)
Exempt: Owner-occupied homes & undeveloped land
✓ Repairs & maintenance
✓ Property management fees
✓ Mortgage interest (up to 50% of rental income)
✗ Capital improvements (must be depreciated)
File Annual Return by 30 April
Pay Provisional Tax in 3 installments (June/Sept/Dec)
Keep receipts for 5 years
Appeal valuations within 90 days
Claim all deductions (many miss mortgage interest)
Use installment plans for large liabilities
Yes!
Industrial properties: 2-year exemption in Namanve
Tourism properties: 1-year waiver in Entebbe
Immediate 2% monthly penalty
After 6 months: Property lien
After 1 year: Forced auction
Every 5 years (next valuation: 2025)
