URA Steps Up Drive for EFRIS Compliance Among Kampala Landlords

The Uganda Revenue Authority (URA) has intensified its push for greater use of the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) among Kampala landlords and property owners, as the tax body seeks to improve accountability in the rental property sector.

The call was made on Thursday, September 17, 2026, during an engagement between URA officials and prominent landlords and property representatives at Mestil Hotel in Kampala. Discussions centred on the continued decline in rental income tax collections and the compliance challenges affecting the sector.

Commissioner of the Domestic Tax Department, Denis Kugonza Kateeba, cited inaccurate declarations of rental earnings, questionable tax claims and failure to issue proper receipts among the challenges identified by URA. He encouraged landlords already using EFRIS to maintain proper records and urged others to adopt the system.

Kugonza emphasised that EFRIS receipts should accurately reflect tenancy agreements and actual rental payments. He further explained that invoices must be issued under the correct landlord or business entity, with declared rental income corresponding to information captured through the electronic system.

Ambassador Godfrey Kirumira, Chairman of Landlords and Property Owners, said landlords understand that EFRIS is a digital tax administration tool rather than a new tax. He expressed willingness among property owners to participate in the transition voluntarily and improve compliance before stronger enforcement becomes necessary.
URA Commissioner General John R. Musinguzi highlighted the importance of the real estate industry to Uganda’s economy, noting its contribution to employment, the construction sector and demand for locally produced materials such as cement and iron bars. He said the sector also has strong links with Uganda’s financial industry.

Musinguzi said real estate contributes approximately six to seven percent of Uganda’s Gross Domestic Product and is expanding at about seven percent annually. However, rental income tax collections fell by one percent in the 2025/2026 financial year, even as other major tax categories recorded average growth of about 14 percent.

He linked the compliance drive to Uganda’s wider revenue pressures, noting that the country’s tax-to-GDP ratio is about 14.3 percent while debt servicing takes roughly 40 percent of annual revenue collections. To support landlords during the transition, Musinguzi pledged a dedicated URA technical team to assist property owners in adopting EFRIS, resolving technical challenges and improving the accuracy of rental income reporting.