Tax calculators

Uganda VAT calculator: calculate VAT, withholding VAT, and total price

Uganda VAT calculator
Work out 18% VAT from inclusive/exclusive prices plus 6% withholding VAT for designated agents.
Calculate VAT and total from a net amount.
Results
Base amount0 UGX
VAT0 UGX
Total0 UGX
Rate18 %
Formula
Let r = 0.18 for standard (0 for zero-rated/exempt). If VAT-exclusive: Base = A; VAT = Base × r; Total = Base + VAT. If VAT-inclusive: Base = A ÷ (1 + r); VAT = A − Base; Total = A. Withholding VAT (designated agents, no exemption): Withheld = Base × 0.06; Net paid to supplier = Total − Withheld; Supplier VAT position = VAT − Withheld.

Examples

Standard-rated sale (VAT excluded)
Amount UGX 1,000,000 → VAT 180,000; total 1,180,000.
VAT-inclusive with withholding
Amount UGX 1,180,000 → base 1,000,000; VAT 180,000; withheld 60,000; net to supplier 1,120,000.
Calculate VAT in Uganda for a sale or import: taxable base, VAT, total, and (if relevant) VAT withholding (6% of taxable value). Best for invoices/quotes when you know whether your price includes VAT and whether the buyer is a designated withholding agent. Currency: Uganda Shillings (UGX). Verified: 29 Jan 2026 (Europe/Madrid).

FAQs

What is the standard VAT rate in Uganda?

18% for most taxable supplies and many imports.

When should I charge 0% VAT (zero-rated)?

When your supply is listed as zero-rated (commonly exports and international transport, plus other listed items).

What’s the difference between zero-rated and exempt?

Zero-rated supplies are taxable at 0%; exempt supplies are not taxable.

My price is VAT-inclusive. How do I extract VAT?

Use Base = Total ÷ 1.18 and VAT = Total − Base (for 18%).

Do advertised prices in Uganda have to include VAT?

For taxable supplies, advertised/quoted prices should include VAT and state that they include tax.

Who must register for VAT in Uganda?

Businesses with VATable supplies above UGX 150,000,000 per year must register.

What is VAT withholding and what rate is withheld?

Designated withholding agents remit 6% of the taxable value to URA (unless the supplier is exempt).

Is the 6% withholding taken from VAT or the base value?

It’s 6% of the taxable value (base), not 6% of the VAT amount.

If VAT is withheld, do I still charge 18% VAT on the invoice?

Yes—invoice VAT calculation stays the same; withholding changes how payment is split.

How is VAT on imported services calculated?

Commonly 18% of the service cost, accounted for by the importer (reverse charge), unless exempt.

Why might my calculator result differ from an official invoice?

Differences usually come from rounding, e-invoicing rules, or VAT status classification.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for Uganda.

Sources

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