UG · N 0°21′ · E 32°35′
Uganda
A Ugandan private company limited by shares may be wholly foreign-owned and is suitable for local and East African trade, services, and project investment. Actual foreign operations require investment, tax, and sector licences; incorporation alone does not replace market-entry approvals.
Key points on one page.
- Tax
- CIT 30%; resident companies with turnover up to UGX 150m generally use presumptive tax; no local CIT
- Shareholders and directors
- Min. 1 shareholder and 1 director; no local resident director generally required; a non-single-member company needs a secretary
- Share capital
- No statutory minimum or paid-up capital; foreign investment licence threshold is US$ 250,000
- Local requirements
- Ugandan registered and postal address required; foreign investors generally need a UIA licence, plus sector licences
- Annual maintenance
- URSB annual return, annual accounts and audit; income-tax self-assessment due six months after year-end
- Incorporation timeline
- Approx. 2–5 business days with complete documents; excludes licences and tax registration
- Public disclosure
- Director and member information is available through paid URSB detailed searches; beneficial owners must be filed
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (7)›
- 01Uganda Registration Services Bureau Information Guide
- 02Companies Act, Chapter 106
- 03Uganda Investment Authority — Investment License
- 04PwC Worldwide Tax Summaries — Uganda Corporate Taxes
- 05PwC Worldwide Tax Summaries — Uganda Tax Administration
- 06URSB Client Charter 2025–2030
- 07URSB Registry Searches
02 · Advantages
Why Uganda
- 01May be 100% foreign-owned, with no general local-director requirement
- 02URSB online filing and generally quick registration for complete applications
- 03Suitable for local operations serving Uganda and the East African Community market
03 · Requirements
Formation requirements
- File constitutional documents and shareholder, director, and registered-address details
- Foreign projects generally obtain a UIA investment licence; trading follows separate non-citizen rules
- Obtain a URA TIN and relevant municipal and sector licences
04 · Compliance
Annual compliance
- File the URSB annual return within 42 days after the annual general meeting
- Make corporate-tax instalments and file the self-assessment return within six months after year-end
- Keep accounting and tax records for at least five years; promptly file member and director changes
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Uganda company.
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