WHT is one of the most audited tax lines in Uganda. The rates are not complicated, but the rules around supplier classification and exemption handling trip finance teams every month.
The rates
Resident consultants: 7% (revised October 2026, up from 6%). Non-resident technical services: 15%. Rent on commercial property: 6%. Dividends to non-residents: varies by double-tax treaty.
The three pitfalls
1. Misclassifying technical vs management services. 2. Not applying the correct DTA rate for non-residents. 3. Missing the exemption certificate for suppliers who hold one.
The audit trail
URA expects a per-line audit trail that ties: the invoice, the supplier classification, the applied rate, and (where applicable) the exemption certificate.