Property Tax Dates: Rental Tax, Rates and Ground Rent

When is rental income tax due in Uganda?

URA's rental income tax guide says the return is submitted annually "within six months after the end of the relevant year of income". The year of income runs from 1 July to 30 June, so the final return falls due at about 31 December. The same guide says the payment is made by the due date. URA's page does not state the calendar date itself, so we have worked it out from its wording, and you should confirm it on the URA portal. The guide also allows a substituted year of income, and the 2025 URA notice below set a 30 June deadline for the period 1 January to 31 December 2024, so a landlord on a calendar year may have a different date. A URA Taxman article describes rental tax as payable in four quarterly instalments, so ask URA which schedule applies to you.

Rental tax is assessed and paid separately from other income tax, according to a URA reminder notice of 13 June 2025. That notice set 30 June 2025 as the deadline for final returns and payment for the 1 January to 31 December 2024 period, and for various provisional returns and instalments, and warned that interest builds up if amounts remain unpaid. Notice dates change from year to year, so watch URA's announcements.

Can individual landlords pay monthly?

From 1 July 2026, yes, as an option. Forvis Mazars reports that the Income Tax (Amendment) Act 2026 amends section 124 to let individuals who earn rental income file monthly provisional returns, to spread payments across the year. PwC Tax Summaries says the same: effective 1 July 2026 there is a provision for individuals to file and pay rental income tax monthly. Neither gives monthly due dates, and a URA-published article describes paying through mobile money, so check URA's current guidance for how and when.

The rate and threshold did not change in those summaries. As of November 2026, individuals pay 12% of annual gross rent above UGX 2,820,000 with no expense deductions. Companies may deduct up to 50% of gross rent and pay 30% on the balance. For worked yield sums, see rental yield Kampala and the Rental Yield Calculator for Uganda.

What are the penalties for filing late?

Under the Tax Procedures Code Act 2014 (Act 14 of 2014), as consolidated at 31 December 2023, section 56 says a person who fails to furnish a tax return by the due date is liable to a penal tax equal to two percent of the tax payable under the return, or ten currency points per month, whichever is higher, for the period the return is outstanding. Interest on unpaid tax is also collected as if it were unpaid tax (section 42). Parliament has considered amendments to the Act since, and press reports quote different figures, so treat our wording as the 2023 text and check the current penalty with URA before relying on it.

The Act has also allowed waivers of interest and penalty at certain times. URA announced a waiver of interest and penalty outstanding at 30 June 2024, for taxpayers who pay the principal tax by a set date. Do not wait for another waiver. Filing on time is the sure way to avoid penalties.

When are property rates paid?

Property rates are a local government charge. Under the Local Government (Rating) Act, section 7(1), as quoted on KCCA's eCitie page, the person liable is the owner of the property, and owners of commercially used buildings, including residential rentals, are liable. KCCA says rates are payable once per financial year, and its page gives no specific deadline. It says the rate is currently 6% of the property's rateable value, set by registered valuation surveyors, and that owner-occupied residential property is currently exempt.

If rates are not paid, KCCA can recover them by a warrant issued by a magistrate, by auction of the property, or by requiring tenants or occupiers to pay their rent directly to KCCA until the arrears and interest are cleared. Outside Kampala, rates are set and collected by the relevant district or municipal council, so ask your own council for its dates. Our page on property rates explains the charge, and buyers can read about the risk in Property tax Uganda.

When is ground rent due?

It depends on the kind of land and the lease.

• Leasehold land: ground rent is whatever the lease says, including how often it is paid and how it is reviewed. Read the lease. We found no single national due date.
• Tenants by occupancy (bibanja): under the Land Act (Cap. 236, 2023 revised edition) section 31, the tenant pays the registered owner an annual nominal ground rent fixed by the board with the Minister's approval, payable within one year after approval or determination. If it is unpaid for more than a year the owner may serve a notice, and termination needs a tribunal order. Section 33 says an occupant may be evicted only on a court order and only for non-payment of the ground rent.

Buyers should ask for proof that ground rent is paid up to date. See property rates and withholding tax sale of land for other costs when a plot changes hands.

What should go in a landlord's yearly reminder list?

Set calendar reminders a month before each date and keep payment receipts. The withholding and VAT points come from URA's landlords page. For the bigger picture of what a rental earns after tax, read Land vs Treasury Bonds vs Rental Property in Uganda. If you want homes to let, see homes to rent now, or ask our team on WhatsApp or by email. This page is general information, not tax advice.

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Live from Land & Property on 4 November 2026. Prices are the sellers' asking prices.

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Frequently asked questions

Related guides

• Rental Yields in Kampala by Property Type
• Rental Yield Calculator for Uganda
• Property Rates and Ground Rent in Uganda
• Withholding Tax on Property Deals in Uganda
• Land vs Treasury Bonds vs Rental Property in Uganda