This guide covers WHT in Uganda end-to-end, from rate selection through audit defence. It's written for finance teams running their own WHT return and for tax agencies filing on behalf of clients.
Section 1 — Rate selection
Determining the correct rate requires correctly classifying the supplier. The main categories: resident consultants, non-resident technical services, resident rent, non-resident royalties, dividends.
Section 2 — Exemption handling
Suppliers who hold a valid exemption certificate are not subject to WHT. Keep a copy of every exemption certificate linked to the supplier record.
Section 3 — Audit defence
URA audits WHT frequently. The three things to have on hand: the invoice, the applied-rate calculation, and (where relevant) the exemption certificate.