Chief Government Valuer and Stamp Duty Valuation
Updated 3 November 2026 · Land & Property editorial team
The Chief Government Valuer is the Ministry of Lands official whose assessed value sets the base for stamp duty on a land transfer. URA charges 1.5% of that value, which may differ from the price in your agreement. The valuer signs a consent form, and URA will accept it only if it is under 6 months old. There is no published appeal route, so ask for the basis in writing.
- Who sets the value
- The Chief Government Valuer, Ministry of Lands, Housing and Urban Development
- Duty on the assessed value
- 1.5% for a transfer (URA, as of Nov 2026)
- Valuer's consent form
- Must be dated within 6 months of the payment registration request
- Valuation Bill, 2024
- Bill No. 82 published 13 Dec 2024; we could not confirm it is law
- Published valuer turnaround
- None found
What is the Chief Government Valuer?
The Chief Government Valuer is the head of a public office in the Ministry of Lands, Housing and Urban Development that values land and property for government purposes. For land buyers the job that matters is the valuation behind stamp duty. URA says stamp duty on land is paid on the basis of the value given by the Chief Government Valuer.
The Valuation Bill, 2024 describes the same office. Clause 2 says the Office of the Chief Government Valuer in the public service undertakes statutory valuations and advises government on valuation. It would also make the valuer the assessment officer for compulsory acquisition of land under the Land Acquisition Act, Cap. 226. The bill is a published proposal, and we could not confirm that it has become law as of November 2026.
Why is my stamp duty higher than 1.5% of my price?
Because the 1.5% is charged on the valuer's figure, not on your price. URA's land guidance states that the value used "may not necessarily be the purchase value" since land values keep changing, and that the Government Valuer periodically researches new values for different locations. If the valuer's number for your plot is higher than the price you paid, the duty is more than 1.5% of the price.
| Your price | Valuer's value | Stamp duty at 1.5% | As a share of your price |
|---|---|---|---|
| UGX 100,000,000 | UGX 100,000,000 | UGX 1,500,000 | 1.5% |
| UGX 100,000,000 | UGX 140,000,000 | UGX 2,100,000 | 2.1% |
| UGX 155,000,000 | UGX 200,000,000 | UGX 3,000,000 | 1.94% |
The UGX 155 million price is our median plot asking price (Land & Property listings, Nov 2026). The examples are arithmetic, not predictions of what a valuer will decide. Our guide to Stamp Duty on Land and Property in Uganda gives the rate history and the 2026 bill, and the Property Transfer Cost Calculator for Uganda lets you test both values.
How does the valuation process work, and how long does it take?
URA describes the steps:
- You declare the total value of the land on the URA portal.
- You take the declaration and consent form to the Chief Government Valuer in the Ministry of Lands, Housing and Urban Development.
- The valuer values the land, signs the consent form and posts the amount to URA e-tax.
- A URA officer matches the names, plot and block numbers on the forms with the system, then issues the Payment Registration Number. The valuer's date on the consent form must not be more than 6 months before the declaration is delivered for the payment registration number.
How long the valuer takes is the part we cannot give you. We searched the ministry's 2025/26 to 2028/29 service delivery standards and URA's quick facts and found no stated turnaround for this valuation. Ask the registry or your lawyer how long a recent file took, and do not set a completion date on the sale agreement until the consent is signed. If the consent is older than 6 months when you reach URA, expect to start the valuation again.
How do I query a valuation I think is too high?
We found no published objection procedure for a stamp duty valuation, so we cannot describe a formal appeal. These practical steps are not an official process, but they give you the best chance of a fair figure:
- Ask the valuer's office, in writing, for the basis of the figure: the location rates or comparable sales used.
- Give evidence of the actual price: the signed sale agreement, proof of payment and, if you have one, a recent bank valuation of the same plot. Our page on bank valuation property explains how those differ.
- Point out differences the valuer may not have seen, such as no access road, a wetland edge or a boundary dispute. Our Stamp duty Uganda overview shows where the valuation fits in the costs.
- Keep every receipt and letter. If you disagree and the delay is costing you, take legal advice before paying.
Never accept an offer from an intermediary to "reduce" the valuation for a payment. That is not an official service, and an unofficial payment is a red flag for fraud. Only pay duty to URA with the payment registration number.
What does the Valuation Bill 2024 change?
The bill's memorandum says valuation in Uganda is largely limited to land and land developments, with no binding practice standards. It proposes an Institute of Certified Valuers of Uganda, a code of ethics, a licence to practise and rules on the form of a valuation report and how long a valuation stays valid. Clause 31 proposes a value reconciliation committee to reconcile conflicting valuations by practising valuers, where two independent valuations differ widely.
That reconciliation clause concerns private valuers' reports, not the Chief Government Valuer's stamp duty assessment, so it would not create an appeal on your stamp duty bill. Because we could not confirm that the bill has passed, treat these as proposals, as of November 2026. We will update this page when the status is clear. You can follow related changes on our Uganda land law 2026 tracker.
What should I do before I agree the price?
Ask your lawyer to estimate the valuer's figure for the plot before you sign, so that you know the duty bill you will face. Add it to the other costs listed in cost of buying land in Uganda, and note the 6% withholding that may apply if the seller is a business; see Withholding Tax on Property Deals in Uganda. You can browse plot listings to compare asking prices, or ask our team on WhatsApp or by email if you want help understanding a valuation.
Frequently asked questions
Why is my stamp duty higher than 1.5% of my price?
Stamp duty is 1.5% of the value set by the Chief Government Valuer, not necessarily your price. URA says the assessed value may differ from the purchase price because land values keep changing. If the valuer's value is higher than your price, the duty is higher than 1.5% of the price.
How long does the valuation take?
We found no published turnaround for the stamp duty valuation. URA does say the valuer's signed consent form must be dated within 6 months of the payment registration request, so start early and ask your lawyer how long recent files took.
What is the Chief Government Valuer?
It is the government office in the Ministry of Lands, Housing and Urban Development that values land for official purposes, including the value used for stamp duty on a transfer. The Valuation Bill, 2024 describes its role, but we could not confirm that the bill has become law.
Can I challenge the Chief Government Valuer's value?
We found no published appeal route. Ask in writing for the basis of the figure and send evidence of the real price, such as the sale agreement and any bank valuation. Take legal advice if you disagree. Never pay a third party to lower the value.
Is a bank valuation the same as the stamp duty valuation?
No. A bank valuation is done for a lender to decide how much to lend. The stamp duty value is set by the Chief Government Valuer for URA. The two figures can differ, so budget for both and do not assume they will match.
Sources
- 10 quick facts on TIN requirement for land transactions above UGX 10 million (includes stamp duty on land), Uganda Revenue Authority (accessed 2026-11)
- 10 quick facts about stamp duty, Uganda Revenue Authority (accessed 2026-11)
- The Valuation Bill, 2024 (Bill No. 82), Parliament of Uganda (accessed 2026-11)
- Service delivery standards FY2025/26 to FY2028/29, Ministry of Lands, Housing and Urban Development (accessed 2026-11)
- MZO service costs (May 2025), Ministry of Lands, Housing and Urban Development (accessed 2026-11)
- Global tax guide to doing business in Uganda (reflects the 2026 tax amendment Acts), Dentons (accessed 2026-11)