The Uganda Revenue Authority (URA) has announced the opening of the application window for Withholding Tax (WHT) Exemptions for the financial year 2025/2026, starting April 1, 2025.
According to URA, applications will be accepted for a two-month period, from April 1 to May 31, 2025. The process will be strictly online, with no physical submissions permitted.
Among key conditions for eligibility include; Only taxpayers fully compliant with URA’s tax regulations will be considered. WHT exemption will be valid for 12 months (July 1, 2025 – June 30, 2026) and the exemption can be revoked if the taxpayer or their associates fail to meet compliance standards.
In a notice released by the tax body, applicants must log in to the URA web portal, navigate to the Withholding Tax Exemption section, and follow the provided steps. A detailed compliance checklist is available to guide taxpayers through the process.
URA has urged all applicants to review their tax records before applying to avoid rejection. Due to high levels of non-compliance in previous years, applications with missing or incorrect information will not be processed.
For more details, taxpayers are advised to visit www.ura.go.ug or contact URA via their official service lines.
Withholding Tax (WHT) Exemption is a tax relief granted to eligible businesses or individuals, allowing them not to be subjected to Withholding Tax deductions on certain payments.
Withholding Tax is a tax deducted at the source of payment, meaning that when a business or individual makes payments for goods or services, they are required to withhold a percentage of the payment as tax and remit it to the tax authority.
