Government Tightens Rules For Tax Waivers As Requests Reach Parliament

Kampala, August 19, 2026 - The government tightened criteria for tax waivers after requests worth Shs27.8 billion reached Parliament, signaling a stricter approach to fiscal exemptions and revenue management.

The waiver framework covers tax liabilities that existed before June 30, 2016, and provides for a complete and unconditional waiver of eligible liabilities from that period.

The move comes as authorities push businesses away from disconnected records, estimates and assumptions, reinforcing a broader shift toward stronger compliance, monitoring and accountability.

For investors, the policy points to tighter tax administration and the need for cleaner documentation when seeking exemptions or settling legacy liabilities in Uganda.