Uganda VAT
Calculator 2026

Standard 18%, zero-rated exports and water supplies. Exempt: unprocessed food, education, health services. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction.

Standard 18%UGX · Uganda ShillingZero-Rated: Exports, WaterExempt: Food, Education, Health

Last verified: March 2026 · Source: Uganda Revenue Authority (URA) · VAT Act

2026 Key Facts: Uganda's standard VAT rate is 18%. Zero-rated: exports and water supplies. Exempt: unprocessed food, education, health services, financial services.

Enter AmountUganda Shilling · USh
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Amount (UGX)USh100,000
USh10,000USh100,000,000
Amount
USh
VAT Rate
Total (Inclusive)
USh0
VAT Breakdown
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Ask me anything about VAT in Uganda — registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.

Exempt from VAT

✓ Unprocessed food items
✓ Education & training
✓ Health & medical services
✓ Financial services & insurance
Uganda VAT Rates▾
Standard Rate18% on goods & services
Zero-Rated0% on exports & water
ExemptFood, education, health, finance

URA administers VAT. Registered businesses file monthly returns. Input VAT can be reclaimed.

Disclaimer: For informational purposes only. Not professional tax advice. Verify with URA.
Uganda VAT FAQ

Common VAT Questions

What is Uganda's VAT rate?

Uganda's standard VAT rate is 18%. Exports and water supplies are zero-rated. Food, education, and health services are exempt.

How do I calculate reverse VAT in Uganda?

Divide the total by 1.18 to get net, subtract net from total to get VAT. This calculator does this automatically.

What is the VAT registration threshold?

Businesses with annual turnover exceeding UGX 150 million must register for VAT with URA.

How often are VAT returns filed?

Monthly VAT returns must be filed with URA by the 20th of the following month.