Uganda Revenue Authority real estate tax management

The Uganda Revenue Authority (URA) is implementing administrative and enforcement measures to manage the country’s real estate tax sector. In early September 2026, the URA relocated its Real Estate Tax Office from its Nakawa headquarters to RR Pearl Tower One on Yusuf Lule Road to improve service delivery and taxpayer engagement.

Following this relocation, the URA has intensified efforts to address compliance gaps in the rental income tax sector. Despite the real estate industry contributing 6% to 7% to Uganda’s GDP, rental income tax collections declined by 1% during the 2025/2026 financial year. Commissioner General John Musinguzi attributed this decline to the understatement of income, failure to file returns, and lack of electronic fiscal receipts.

To mitigate these issues, the authority is promoting the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) and providing technical assistance to landlords. Stakeholders have called for continuous dialogue and clear guidance to help property owners meet obligations and avoid disputes.