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Taxation Treaties

Without the necessary tax framework, it is possible for two or more tax jurisdiction to levy tax on the same income which has been declared by an investor in Uganda. The incidences of double taxation make Uganda as a country less attractive as an investment destination.

The double taxation agreement or treaties prevent double taxation and fiscal evasion, and tend to foster cooperation between Uganda and other tax jurisdictions through enforcing the double taxation agreement. In order to achieve the benefits of double taxation agreement, Uganda has taxation agreements with the following countries:

  • Zambia
  • Mauritius
  • India
  • Netherlands
  • United Kingdom.

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