Home / Official documents / Uganda Official tax documents for Uganda A dated copy of each document the Uganda authorities published on the taxation of crypto assets. Open our copy to read the wording Coinfig worked from, or follow the live source to the authority's own page.
21 documents, 27 files, archived 2026-09-12
Start here The Uganda Revenue Authority has published no crypto guidance of any kind, and no official site serves a readable copy of the consolidated Income Tax Act, so the Ugandan answer is built from the legislature, the ministry and the courts. These are the six documents it rests on.
The Income Tax (Amendment) Bill, 2026 (Bill No. 6 of 2026), Bills Supplement No. 2 to the Uganda Gazette No. 33, Volume CXIX
The Income Tax (Amendment) Bill, 2026, the closest readable text of the 2026 changes, because no official site publishes the Act as it was gazetted.
Parliament of Uganda, printed by UPPC, Entebbe Archived copy: PDF, 474 KB, fetched 2026-09-12 Live source
Report of the Committee on Finance, Planning and Economic Development on the Income Tax (Amendment) Bill, 2026, including the Minority Report
The Finance Committee report on that Bill, which states that gains on non-business assets sit outside the tax base and recommends deleting the clause that would have changed it.
Parliament of Uganda, Committee on Finance, Planning and Economic Development, 11th Parliament Archived copy: PDF, 1.9 MB, fetched 2026-09-12 Live source
Taxation Handbook, A Guide to Taxation in Uganda, Eighth Edition, the handbook the authority's tax-amendments pages point taxpayers to
The URA Taxation Handbook, eighth edition, the nearest thing to official guidance a Ugandan holder has and the stand-in for the authority capital gains page, which could not be archived.
Uganda Revenue Authority Archived copy: PDF, 4.1 MB, fetched 2026-09-12 Live source
Public Statement on Crypto-Currencies
The ministry public statement on crypto-currencies, which records that no crypto-currency is legal tender in Uganda and that no organisation is licensed to trade in one.
Ministry of Finance, Planning and Economic Development Archived copy: PDF, 115 KB, fetched 2026-09-12 Live source
Kayondo v Bank of Uganda (Miscellaneous Cause No. 109 of 2022) [2023] UGHCCD 113, Ssekaana Musa J, served from the Uganda Legal Information Institute, which the Judiciary of Uganda runs through its Law Reporting Committee and links from judiciary.go.ug as its judgments and rulings channel
Kayondo v Bank of Uganda, in which the High Court upheld the 2022 central bank circular and recorded that crypto assets have no regulatory framework in Uganda.
High Court of Uganda at Kampala, Civil Division Archived copy: PDF, 326 KB, fetched 2026-09-12 Live source
Budget Speech, Financial Year 2026/2027, delivered at Kololo Independence Grounds by Henry Musasizi (MP)
The Budget Speech for the 2026/27 financial year, the annual statement of what is changing, which announced no crypto measure at all.
Ministry of Finance, Planning and Economic Development Archived copy: PDF, 3.0 MB, fetched 2026-09-12 Live source
Browse by type The full archive, grouped the way the authorities group it.
6 documents
Manuals, guides and help pages the authority publishes to explain how the rules apply.
9 documents
The Acts, sections and statutory instruments the rules come from.
1 documents
Court and tribunal decisions that settle how a rule is applied.
5 documents
Policy papers, consultations and notices that signal what is changing.
By citation key Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-bill-tracker-542.
Bill Tracker 542
Bill Tracker 552
Bill Tracker 564
Budget Speech 2026/27
FPED Report 2026
ITA Amdt Bill 2026
Kayondo
MoFPED Crypto Statement
OECD AEOI Commitments
OECD CARF Commitments
OECD CRS MCAA
URA Crypto Training
URA VAT Guide
What is not archived Note: Gaps we know about
https://media.ulii.org/media/legislation/112811/source_file/bdd431763be8fe19/1997-11.pdf [ITA Cap 338] - not archived: no official domain serves the consolidated Income Tax Act. The Uganda Law Reform Commission is the statutory body that produces the revised edition, and its Laws of Uganda portal at publications.ulrc.go.ug does register the Act as Chapter 338 and link a file at ulrc-publications.s3.amazonaws.com, but that file is AES encrypted, carries the access type "For Subscription" and refuses the empty password, so no reader can open it. The Uganda Revenue Authority publishes a Compendium for various Domestic Tax Laws, but the file behind it holds only the contents pages, which are archived above. The Uganda Printing and Publishing Corporation serves its eGazette only behind a login on portal.uppc.go.ug, and the Parliament of Uganda Acts listing stops at 2024. The URL recorded in sources.md belongs to the Uganda Legal Information Institute consolidation produced with Laws.Africa, which is not the official text and which in any event returns a three page fragment consisting of the cover and the start of the contents rather than the Act. https://media.ulii.org/media/legislation/112730/source_file/53014cf7156b3650/2014-14.pdf [TPC Cap 343] - not archived: the Tax Procedures Code Act has the same problem as the Income Tax Act. The Uganda Law Reform Commission register carries it as Chapter 343 and links an encrypted subscription file, no revenue authority or gazette copy exists, and the URL in sources.md is a Uganda Legal Information Institute consolidation rather than the official text. https://media.ulii.org/files/legislation/akn-ug-act-statute-1996-8-eng-2000-12-31.pdf [VAT Cap 349] - not archived: the Value Added Tax Act has the same problem, and the chapter number also moved. The Uganda Law Reform Commission register of the 2023 revised edition carries the Value Added Tax Act as Chapter 344 and assigns Chapter 349 to the Geneva Conventions Act, so the Chapter 349 citation in sources.md follows the older numbering. Either way the Commission file is encrypted for subscribers, and the URL in sources.md is a Uganda Legal Information Institute point in time expression of 2000 rather than the official text. The current rate, thresholds and exempt supplies are evidenced instead by the URA Simplified Guide on Value Added Tax and the URA booklet on the FY2026/27 amendments, both archived above. The Income Tax (Amendment) Act, 2026 as gazetted - not archived: no official domain publishes it. The Uganda Printing and Publishing Corporation directs every eGazette request to its Service Portal, which requires an account, the Parliament of Uganda Acts pages stop at 2024, the Bill Tracker record for bill 564 leaves the assent field unpopulated, and a search of the Ministry of Finance, Planning and Economic Development site returns nothing for the Act. The enacted position is evidenced instead by the URA notice of 7 September 2026 on the PAYE return form and by the URA booklet on the FY2026/27 amendments, both archived above, and by the Bill and the Finance Committee report, also archived above. https://cmauganda.co.ug/wp-content/plugins/download-attachments/includes/download.php?id=8073 [CMA Crypto Options] - not archived: the Capital Markets Authority download endpoint reset the connection on every attempt on 2026-09-12, exactly as sources.md records. The report does not rely on it for any rule. https://fia.go.ug/sites/default/files/downloads/FIA_Virtual_Assets_Working_Document_12th_June.pdf [FIA Virtual Assets Document] - not archived: the Financial Intelligence Authority URL still answers HTTP 404 with an HTML error page. The report does not rely on it for any rule. https://ura.go.ug/en/taxation-of-capital-gains/ [URA CGT] - not archived: the Uganda Revenue Authority web application firewall began resetting every connection from this machine after a single search request on its own site, and it never lifted. The refusal is host wide rather than page specific, since the sitemap, robots.txt and static wp-content files reset in the same way, and it was retried over roughly two hours with curl under a browser user agent, with headless Chrome and with a headed Chrome session driven over the DevTools protocol, all of which received an empty response. No copy from a non-official host was substituted. This is the page that sets out the CPI indexation formula and the section 52 non-recognition events. The same material is covered by the URA Taxation Handbook archived above. https://ura.go.ug/en/changes-to-paye-return-form-following-the-income-tax-amendment-act-2026/ [URA PAYE 2026] - not archived: the Uganda Revenue Authority web application firewall began resetting every connection from this machine after a single search request on its own site, and it never lifted. The refusal is host wide rather than page specific, since the sitemap, robots.txt and static wp-content files reset in the same way, and it was retried over roughly two hours with curl under a browser user agent, with headless Chrome and with a headed Chrome session driven over the DevTools protocol, all of which received an empty response. No copy from a non-official host was substituted. This is the authority's confirmation that the Income Tax (Amendment) Act, 2026 took effect on 1 July 2026 and its statement of the enacted monthly bands. The same bands appear in clause 20(a) of the Bill and in the URA booklet on the FY2026/27 amendments, both archived above. https://ura.go.ug/en/tax-amendments-for-fy-2026-2027/ [URA Tax Amendments FY2026/27] - not archived: the Uganda Revenue Authority web application firewall began resetting every connection from this machine after a single search request on its own site, and it never lifted. The refusal is host wide rather than page specific, since the sitemap, robots.txt and static wp-content files reset in the same way, and it was retried over roughly two hours with curl under a browser user agent, with headless Chrome and with a headed Chrome session driven over the DevTools protocol, all of which received an empty response. No copy from a non-official host was substituted. The booklet this page links, Taxes Amendments 2026-27, was downloaded before the block and is archived above, as is the Taxation Handbook it points taxpayers to. https://ura.go.ug/en/voluntary-disclosure-of-foreign-income-and-assets-2026-2027/ [URA VDP 2026] - not archived: the Uganda Revenue Authority web application firewall began resetting every connection from this machine after a single search request on its own site, and it never lifted. The refusal is host wide rather than page specific, since the sitemap, robots.txt and static wp-content files reset in the same way, and it was retried over roughly two hours with curl under a browser user agent, with headless Chrome and with a headed Chrome session driven over the DevTools protocol, all of which received an empty response. No copy from a non-official host was substituted. This is the notice of the disclosure window running from 1 July 2026 to 30 June 2027. The Uganda Revenue Authority return forms, namely DT-2001, DT-2002, DT-2007, DT-2008, DT-2031 and the Voluntary Disclosure Form, together with the Automatic Exchange of Information Act, 2023 and the Value Added Tax (Amendment) Act, 2023 in the authority's laws and acts library - not archived: the Uganda Revenue Authority web application firewall began resetting every connection from this machine after a single search request on its own site, and it never lifted. The refusal is host wide rather than page specific, since the sitemap, robots.txt and static wp-content files reset in the same way, and it was retried over roughly two hours with curl under a browser user agent, with headless Chrome and with a headed Chrome session driven over the DevTools protocol, all of which received an empty response. No copy from a non-official host was substituted. No return form is cited in the report for any rule. Mirror and checksums Every file is served from sources.coinfig.tax and mirrored at pub-3da1475361894804bb59c04a9a3c9ddf.r2.dev. If the first host is blocked on your network, swap the host in the address and keep the rest of the path. Each copy was checksummed when we fetched it, so a downloaded file can be checked back against the archive.
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