Africa-Press – Uganda. The government has granted a final tax amnesty to support struggling businesses, waiving all interest and penalties on outstanding principal tax owed as of June 30, 2024.
The initiative, implemented under the amended Tax Procedures Code Act, aims to ease the financial burden on businesses affected by the COVID-19 pandemic.
Under the program, taxpayers who settle their full principal tax by June 30, 2026, will automatically receive a 100 percent waiver on accumulated penalties and interest. Partial payments will qualify for a pro-rata waiver.
The relief also covers interest accrued from July 1, 2024, to the date of payment.
“This is the final tax amnesty. Many taxpayers missed out on the last waiver, which closed in January 2025, and requested an extension,” said URA Commissioner General John Musinguzi.
“This window gives businesses room to recover, relieve their burden, and reinvest. It builds trust between taxpayers and government, encouraging voluntary compliance rather than enforcement.”
The waiver applies exclusively to domestic tax obligations and does not cover customs duties.
Taxpayers with missing returns are urged to file and pay promptly to qualify. URA has stressed that no extensions will be granted beyond the June 30, 2026 deadline.
Taxpayers can check outstanding balances via the URA online portal or by visiting the nearest tax office. Once the principal tax is cleared, the waiver is applied automatically.
Business owners have welcomed the measure, describing it as a timely intervention that will support recovery and reinvestment.
With the government’s firm stance that this is the final amnesty, defaulters who fail to clear their liabilities by the deadline will face full interest and penalties.
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