URA Issues Fresh Tax Alert as 2026 Income Tax and Excise Duty Changes Take Effect

The Uganda Revenue Authority (URA) has issued a fresh notice reminding taxpayers that the Income Tax (Amendment) Act, 2026 and the Excise Duty (Amendment) Act, 2026 are already in force, with the new provisions taking effect from July 1, 2026.

According to URA, the two laws were assented to and became effective on July 1, meaning taxpayers are required to consider the amended provisions when preparing their tax returns and declarations. The authority has urged businesses, employers and other taxpayers to carefully review their records to ensure compliance with the changes.URA said taxpayers should make the necessary adjustments for the months of July 2026, August 2026 and subsequent months. The reminder is intended to help taxpayers avoid submitting returns that do not reflect the requirements contained in the amended tax laws.

Among the returns that may be affected are Pay As You Earn (PAYE), Excise Duty, Withholding Tax and Value Added Tax (VAT) returns. Gaming Tax returns, covering both monthly and weekly declarations, are also listed among the returns that may require adjustments following the changes.The authority has therefore encouraged taxpayers to review their tax obligations and establish whether the amendments affect the way they calculate, declare or pay their taxes. URA says taking action early will help taxpayers correctly reflect the new provisions in their returns.Taxpayers who are uncertain about the changes have been advised to seek guidance from URA before filing their returns.

The authority has made its offices and communication channels available to provide clarification and support to taxpayers affected by the amendments.For inquiries, taxpayers can contact URA through services@ura.go.ug or call the toll-free line 0800217000.

They can also call 0323-444602 or 0323-444603, while WhatsApp support is available on 0772140000. Taxpayers can also visit their nearest URA office for assistance.URA first published the public notice on Wednesday, September 23, 2026, as part of its efforts to keep taxpayers informed about changes in the tax laws. The authority has urged all affected taxpayers to take note of the July 1 effective date and ensure that their returns from July 2026 onwards accurately reflect the amended provisions.