Property Costs, Taxes and Mortgages in Uganda
Updated 3 November 2026 · Land & Property editorial team
Buying land in Uganda costs more than the price: stamp duty is listed by the Ministry of Lands at 1.5 percent of value, plus small fixed registry fees such as UGX 10,000 per search and per registration. A TIN is required for land deals of UGX 10 million or more. A 2026 Bill proposes raising stamp duty to 3 percent. As of November 2026.
How much does it cost to transfer land in Uganda?
The price you agree with the seller is only the start. The table lists each cost we can source, with its status as of November 2026. Percentages apply to the value of the land, and stamp duty is assessed on the value the authorities accept, so a very low declared price does not always reduce the bill.
| Cost line | Amount | Source and status |
|---|---|---|
| Stamp duty on transfer | 1.5% of the value of the land | MLHUD service-cost schedule (May 2025) and the Parliament committee report on the 2026 Bill. A Bill proposes 3%. See the next section. |
| Registry search | UGX 10,000 per search | MLHUD service-cost schedule; same fee on the UgNLIS public portal and in the KCCA land office FAQ |
| Registering a transfer | UGX 10,000 registration fee | MLHUD service-cost schedule |
| Consent fee, where a consent to transfer is needed (the schedule lists it with its lease services) | UGX 20,000, plus UGX 5,000 for each extra plot | MLHUD service-cost schedule |
| Approval of a subdivision or mutation | UGX 20,000, standard time 5 working days | MLHUD service-cost schedule (surveys and mapping) |
| Stamp duty on a mortgage | 0.05% of the mortgage sum, plus UGX 10,000 registration | MLHUD service-cost schedule |
| Registering a caveat | UGX 10,000 stamp duty plus UGX 10,000 registration. Lodging is free. | MLHUD service-cost schedule |
| Boundary opening report for a dispute | No cost, standard time 10 working days | MLHUD service-cost schedule |
| TIN for buyer and seller | Free | URA |
| Advocate, surveyor and valuer fees | Not set by one official table | Agree in writing. We do not quote ranges without a source. |
Worked example, for illustration only: on a plot sold for UGX 100,000,000, stamp duty at 1.5 percent is UGX 1,500,000. A search and a registration add UGX 20,000. If the proposed 3 percent rate were enacted, the stamp duty on the same plot would be UGX 3,000,000. The standard processing times in the schedule are targets, and the registry can take longer. Use our transfer cost calculator to run your own numbers and Cost of Buying Land in Uganda: Every Fee, Dated for the full buyer checklist.
Who pays stamp duty, and is it 1% or 1.5%?
You will still see 1 percent in older guides, because land transfer stamp duty was 1 percent before it was raised to 1.5 percent. The Ministry of Lands' current service-cost schedule lists 1.5 percent of the value of the land for registering a transfer, and the Parliament committee report on the Stamp Duty (Amendment) Bill, 2026 also records the current rate as 1.5 percent. URA describes the duty as 1.5 percent of the Chief Government Valuer's value. Treat 1 percent as out of date.
The Bill matters because it would change the figure. It was read for the first time on 1 April 2026 and proposes raising the duty on land transfers from 1.5 percent to 3 percent. The committee raised concerns that the rise was too steep and that it could discourage formal registration, and a minority report asked Parliament to reject it. The minority report asked Parliament to keep the status quo. We could not confirm from an official source what happened to the Bill after the committee stage, and we have not seen any enacted text. Until the Uganda Revenue Authority (URA) or the registry confirms a different rate, plan on 1.5 percent and keep a margin in case the rate has changed.
Who bears the duty is a matter for your sale agreement. None of the official fee pages we read says which party must pay, so write it into the contract. See Stamp Duty on Land and Property in Uganda and Chief Government Valuer and Stamp Duty Valuation for how the value is set, and Land Sale Agreement in Uganda: Clauses That Matter for the clauses to include.
Do I need a TIN to buy or sell land?
Yes, for most deals. Since 6 December 2021, URA requires a Tax Identification Number (TIN) for the buyer and the seller in a land transaction where the land is worth UGX 10 million or more. A company needs a TIN whatever the value. URA says the rule is meant to register taxpayers and give it visibility of land deals, and that it does not itself tax the transaction. The TIN is free. Follow our TIN guide for the steps. Heirs transferring inherited land also need TINs, with the heir as buyer and the person selling on behalf of the estate as seller.
What tax does a seller pay when selling land?
We do not publish a seller tax rate on this page. URA says its TIN rule is not a tax on land proceeds, and that income tax or VAT may apply in specific cases, such as land held as a business asset or commercial property above the VAT threshold. We could not confirm from a URA source what applies when an individual sells non-business land. Do not rely on a figure you hear from a broker. Ask URA in writing what applies to your sale, and read Tax When Selling Land in Uganda: What Is Clear in 2026, Withholding Tax on Property Deals in Uganda and VAT on Property in Uganda: Commercial vs Residential for the questions to ask. Property Tax Dates: Rental Tax, Rates and Ground Rent lists the dates to diarise.
What are mortgage rates in Uganda?
The Central Bank Rate has stood at 9.75 percent since October 2024 and was held in March 2026. The Ministry of Finance reported, as relayed by Eagle Online, that the weighted average lending rate on shilling loans was 18.73 percent in February 2026, up from 18.33 percent in January. Foreign-currency loans averaged 7.09 percent. Those are averages across all loans, not mortgage quotes, and each bank prices a mortgage on your income, deposit and tenor.
To see what that average means, a UGX 300,000,000 loan at 18.73 percent over 20 years has a monthly instalment of about UGX 4,800,000, from the standard repayment formula. This is arithmetic, not an offer. Real products differ, so use Mortgage Calculator for Uganda (UGX) and How Big a Mortgage Can I Afford? and then ask two or three banks for written terms. Our guides cover Mortgages in Uganda: Banks, Rates and Deposits, Documents a Ugandan Bank Wants for a Mortgage, Loans to Buy Land in Uganda and Mortgage Refinance Institutions Act: What It May Change.
How is rental income taxed?
For an individual landlord, rental income above UGX 2,820,000 a year is taxed at 12 percent of gross rent, with no deduction for expenses. Income at or below the threshold is not taxed. From 1 July 2026 individuals may file and pay monthly. For example, on gross rent of UGX 10,000,000 a year the tax is 12 percent of UGX 7,180,000, which is UGX 861,600. Companies are taxed differently, so check with an adviser. Use Rental Yield Calculator for Uganda to test a purchase and Rental Yields in Kampala by Property Type for yield ranges.
What is still unconfirmed?
We list these openly so you can ask the right office before you pay:
- The final outcome of the Stamp Duty (Amendment) Bill, 2026 and the rate in force on your transfer date.
- The tax a seller pays on a sale of non-business land.
- Professional fees for advocates, surveyors and valuers, which no official table sets.
- Mortgage rates for your own profile, which only a bank can quote.
The registry fees above come from a Ministry schedule published in 2025 and can change. Our guides are indexed by task on Uganda Property Guides, and the legal side of a purchase is on Uganda land law and land titles.
Where can I read more on costs and finance?
Costs and tax on a purchase
- Cost of Buying Land in Uganda: Every Fee, Dated
- Stamp Duty on Land and Property in Uganda
- Chief Government Valuer and Stamp Duty Valuation
- TIN for Land Transactions in Uganda (UGX 10M Rule)
- Tax When Selling Land in Uganda: What Is Clear in 2026
- Withholding Tax on Property Deals in Uganda
- VAT on Property in Uganda: Commercial vs Residential
- Property Tax Dates: Rental Tax, Rates and Ground Rent
Mortgages and loans
- Mortgages in Uganda: Banks, Rates and Deposits
- Documents a Ugandan Bank Wants for a Mortgage
- Mortgage Refinance Institutions Act: What It May Change
- Loans to Buy Land in Uganda
- Using a Land Title as Loan Security: What Banks Require
- Property Valuation for Bank Loans in Uganda
- Rent or Buy in Kampala? The Break-Even
Paying safely and investing
- Escrow for Property Deals in Uganda: What Exists
- Is Uganda Property a Good Investment in 2026?
- Rental Yields in Kampala by Property Type
- Land vs Treasury Bonds vs Rental Property in Uganda
- Shilling vs Dollar: Currency Risk for Diaspora Buyers
- Joint Venture Land Development in Uganda
- Owning Land Through a Company in Uganda
Calculators
- Property Transfer Cost Calculator for Uganda
- Mortgage Calculator for Uganda (UGX)
- How Big a Mortgage Can I Afford?
- Rental Yield Calculator for Uganda
To compare real prices, browse our plot listings or ask our team on WhatsApp or by email. This page is general information, not tax or legal advice.
Frequently asked questions
How much does it cost to transfer land in Uganda?
Expect stamp duty of 1.5 percent of the land value, a UGX 10,000 registration fee, UGX 10,000 per registry search and, where a consent to transfer is required, a UGX 20,000 consent fee, plus advocate, surveyor and valuer fees. These come from the Ministry of Lands schedule. A 2026 Bill proposes a 3 percent stamp duty, so confirm the rate with URA.
Who pays stamp duty?
The official fee pages we read do not say which party must pay, so the sale agreement should state it. The Ministry of Lands lists the duty on registering a transfer at 1.5 percent of the value of the land. Agree in writing who pays stamp duty, registration fees and the TIN-related costs before signing.
What are mortgage rates in Uganda?
The Central Bank Rate was 9.75 percent in March 2026, and the average shilling lending rate was 18.73 percent in February 2026. Individual mortgage rates depend on the bank, your income, your deposit and the term, so ask several banks for written quotes rather than relying on an average.
Do I need a TIN to buy land?
Yes if the land is worth UGX 10 million or more. URA has required a TIN for both buyer and seller in such deals since 6 December 2021, and a company needs a TIN whatever the value. A TIN is free and can be applied for through URA.
How is rental income taxed in Uganda?
An individual landlord pays 12 percent on gross annual rent above UGX 2,820,000, with no deduction for expenses. On UGX 10,000,000 of annual rent the tax is UGX 861,600. Since 1 July 2026 individuals can file monthly. Companies are taxed on a different basis, so take advice.
Sources
- MZO service costs schedule (fees and standard times), MLHUD (accessed 2026-11)
- Report of the Committee on Finance, Planning and Economic Development on the Stamp Duty (Amendment) Bill, 2026 (with minority report), Parliament of Uganda (accessed 2026-11)
- TIN for land transactions, effective 6 December 2021, Uganda Revenue Authority (accessed 2026-11)
- Land registration and administration FAQs, KCCA (accessed 2026-11)
- How to conduct an online search using the Lands Public Portal, MLHUD (accessed 2026-11)
- Uganda's shilling lending rates rise to 18.73% in February 2026, Eagle Online (accessed 2026-11)
- Uganda individual taxes on personal income (rental income), PwC Worldwide Tax Summaries (accessed 2026-11)