Calculate a taxable invoice, import of goods or taxable imported service in Uganda. The general VAT rate remains 18%. From 1 July 2026 a designated agent does not withhold the 6% VAT where a qualifying e-invoice or e-receipt is issued. The annual registration threshold has increased from UGX150 million to UGX300 million; existing registration is not cancelled automatically.

Formula

VAT = net value × 18%; included base = total ÷ 1.18. VAT withholding, where required, = taxable value × 6%. Import VAT is calculated after adding assessed duty and statutory charges. Reverse VAT is paid by the recipient to URA, separately from supplier consideration.

Examples

EFRIS invoice after July 2026

Base UGX100,000 and VAT18,000: payment118,000. With a qualifying EFRIS invoice, the designated buyer does not deduct the otherwise applicable VAT withholding6000.

A PRACTICAL GUIDE

When to use this calculator

Ugandan VAT calculations can involve ordinary invoices, imports, withholding or reverse VAT. This tool distinguishes the assessed tax from the amount paid to the supplier, helping avoid the assumption that recipient remittance reduces the taxable value of the underlying supply.

Information to prepare

Check the transaction date and the conditions of the EFRIS-related withholding exception where relevant. For imports, prepare assessed duties and statutory charges before calculating VAT. Choose a withholding option only when the parties and transaction fall within its stated scope.

How to interpret the result

The tax base is the value to which the selected transaction treatment applies. An inclusive total already contains tax and requires a reverse calculation to recover its net value. These amounts are not interchangeable. Tax charged on an invoice, tax withheld by a customer and eligible input-tax credit describe different obligations. Subtracting two amounts in a cash breakdown does not establish that they have the same legal treatment. Check what each output represents before using it in an invoice or budget.

A practical comparison

To reconcile a purchase, identify the supplier consideration and any VAT paid separately to URA. Do not subtract a recipient's reverse VAT from the supplier price unless the selected transaction actually requires that payment treatment. PAYE, annual income and rental tax are addressed in the income-tax calculator.

Check your calculation step by step

  1. Match the figures to the selected period and use UGX for monetary inputs. If you start with a document in another currency or covering several periods, resolve that difference before entering a combined amount.
  2. Calculate the documented case first. Then change one input at a time to compare scenarios. Keep the original values available so a change in the result can be traced to a particular assumption rather than several simultaneous edits.
  3. Read the component breakdown alongside the formula and examples below. If an official document differs, check the date, base, rounding and omitted concepts before changing a rate or treating the difference as an error.

Continue with a related calculation

These tools cover other questions in Uganda. Choose the one that matches the amount you want to check:

  • Uganda income tax calculator

    Uganda PAYE from July 2026, prior-year comparison, annual income, eligible presumptive business and separate rental tax.

If you are comparing countries

Open the relevant jurisdiction when comparing a move, an offer or a transaction abroad. Each tool uses its own currency, period and scope; its result should not be substituted into the current calculation.

Explore all calculators for Uganda

Frequently asked questions

Does an EFRIS invoice affect withholding in 2026?

Yes. The VAT Amendment Act 2026 removes the designated agent’s 6% VAT withholding obligation when the required e-invoice or e-receipt is issued. The form applies this exception from 1 July. Other VAT withholding exemptions remain separate.

Does the new turnover threshold exempt every small invoice?

No. The threshold concerns registration, not the size of one invoice, and does not cancel an existing registration automatically. Import VAT and reverse VAT also have their own scope.

Is reverse VAT paid to the foreign supplier?

No. For a taxable imported service subject to recipient accounting, the supplier receives the consideration and the recipient remits VAT to URA. The calculator does not presume input credit or combine income-tax withholding with VAT withholding.

CHECK THE REFERENCES

Official sources