Registering a Lease in Uganda

Do I need to register a lease in Uganda?

If you are a foreigner, yes, for any lease of five years or more. Section 41(2) of the Land Act (Cap. 236, as at 31 December 2023) says: a lease of five years or more acquired by a non-citizen shall be registered in accordance with the Registration of Titles Act. For everyone else, the safe course is the same. Section 54 of the Registration of Titles Act (Cap. 230) says that no instrument is effectual to pass any estate or interest in land under the Act until it is registered. An unregistered lease may bind the two parties as a contract, but it may not give you the strong, searchable right you want against later buyers, banks or the lessor's heirs.

The Registration of Titles Act also shows when a formal lease is expected. Section 101 says a proprietor of freehold or mailo land may lease it for a term exceeding three years by signing a lease in the form in the Eighth Schedule, and that a lease on mortgaged land is not binding on the mortgagee unless the mortgagee consented in writing before registration. A sublease follows similar rules, for a term of not less than three years (section 109).

Read this page with our guide to land tenure in Uganda, which explains how leasehold sits beside mailo, freehold and customary tenure.

What is the 99-year rule for non-citizens?

Article 237(2)(c) of the Constitution, which section 41 of the Land Act applies, limits non-citizens to leases. Section 41 then says three things:

• A non-citizen shall not be granted a lease exceeding ninety-nine years (section 41(3)).
• A non-citizen shall not acquire or hold mailo or freehold land (section 41(4)).
• A citizen who holds freehold or mailo land and ceases to be a citizen sees that tenure converted automatically into a 99-year lease from the date citizenship is lost (section 41(6)).

The definition of "non-citizen" is wider than many buyers expect. Besides foreign individuals, it covers a corporate body in which the controlling interest lies with non-citizens, a company whose shares are held in trust for non-citizens, and a company incorporated in Uganda whose articles of association do not contain a provision restricting the transfer or issue of shares to non-citizens (section 41(7)). A Monitor commentary by an advocate reached a similar view, noting that many Ugandan-owned companies whose articles lack a share-transfer restriction are effectively barred from holding freehold, mailo and customary land.

So a foreign investor who wants to buy plots through a Ugandan company should have an advocate check the company's articles before paying. A leasehold route, or a 99-year lease from the owner, is the usual lawful option.

How do I register a lease, step by step?

The exact forms depend on whether the land is registered mailo or freehold, or leasehold granted by a district land board or the Uganda Land Commission. The common steps are:

1. Search the title. Confirm the lessor is the registered proprietor, and check for mortgages, caveats and court orders.
2. Agree and sign the lease. It should state the parties, the plot, the term, the rent or premium, the use, and the covenants. Use an advocate to draft it.
3. Get consents. Written mortgagee consent where there is a mortgage (Registration of Titles Act s.101), spousal consent where the land is family land (Land Act s.40), and lessor consent if you are taking over an existing lease (see our page on lessor's consent to transfer a lease).
4. Pay stamp duty to URA and get the stamped copy.
5. Lodge the lease at the land registry with the lessor's duplicate certificate of title and the required forms and photographs, and pay the registration fees.
6. Collect the registered lease and a certificate of title for the leasehold, or the registrar's endorsement.

The Ministry of Lands, Housing and Urban Development publishes a procedure for acquiring a leasehold title, which lists an application fee of UGX 10,000 and says that lease agreements are collected after 10 working days and then a further 20 working days. Fees and timelines change, so ask the registry for the current schedule before you pay. If you are applying to a district, read applying to a district land board.

How much is stamp duty on a lease?

The Stamp Duty Act, 2014 (now cited as Cap. 339) lists a lease in Schedule 2 at 1 percent of the total value. The Uganda Revenue Authority's ten quick facts leaflet, published in October 2024, lists the same: lease, of the total value, 1 percent. The Ministry of Lands' customary land series sheet, October 2023, also lists a lease at 1 percent of the total value of the consideration, next to transfer at 1.5 percent and mortgage deed at 0.5 percent.

The Ministry's procedure page for leasehold acquisition describes the calculation as 1 percent of the premium plus 1 percent of the annual rent multiplied by the number of years granted. As for who pays, the Act places stamp duty on a lease or an agreement to lease on the lessee or intended lessee.

This example is our arithmetic on the Ministry's described method, not a quote from URA. Duty is generally payable within 45 days of signing in Uganda, and URA states that failing to pay does not void an instrument but makes it inadmissible as evidence in commercial courts. The Act lists a penalty of UGX 2 million or six months in prison on conviction for executing an instrument without proper duty. Confirm the current rate and any 2026 amendment with URA before you pay, since the Stamp Duty Act has been amended several times.

What should a foreign lessee check before signing?

Use this checklist as a minimum:

• Who the lessor is. A private owner, a district land board, or the Uganda Land Commission. The board takes over the lessor's role for leases granted by a former controlling authority (Land Act s.60(1)(c)).
• The remaining term. A lease with eight years left is a different asset from one with 90 years left. Ask about renewal in writing; see lease extension and renewal if the term is short.
• Ground rent and arrears. Ask for receipts. Under the Registration of Titles Act, rent that is 30 days in arrear, or a breach of covenant continuing for 30 days, lets the lessor re-enter the land (section 103).
• Covenants. Many leases ban transfer or subletting without the lessor's written consent, as in the model covenant in the Ninth Schedule.
• Public land leases. In April 2026 the Commissioner for Land Registration reportedly directed registrars to stop registering new leases issued by the Uganda Land Commission unless the Attorney General had cleared them first, citing an advisory of 24 March 2026 (Eagle Online, 16 April 2026). If your lease is from the Commission, ask in writing whether that clearance has been given.
• Later conversion. Citizens may convert some leases to freehold (Land Act s.28), but that route is for citizens, so a foreign lessee should not count on it.

Foreign buyers should also review the wider position in our guide to whether a kibanja can be registered, because occupants on the land can complicate a lease.

Where do I start, and who can help?

Start with a title search and an advocate. Agree the lease terms, get the consents, pay duty, and register. Do not hand over the full premium until you have seen the lease registered or a registry receipt for lodging it. Ask for the lease in the form that suits your plan: if you intend to build or to sell later, the term, renewal and transfer rules in the lease will drive your resale value.

On our site, a leasehold plot will say so on the listing. In Land & Property listings, Nov 2026, we show 39 farmland listings, of which 1 is leasehold, 27 mailo and 1 freehold, and 10 do not state a tenure; among 21 plots, 18 are mailo, 1 is freehold and 2 do not state a tenure. If you want a leasehold or are thinking of a long lease, browse plot listings, or ask our team on WhatsApp or by email.

Agents who list leasehold land can strengthen buyer trust by showing who they act for; see registering an agency or team. For the registry process in general, read the Registration of Titles Act in plain English.

Frequently asked questions

Related guides

• Uganda Land Law and Land Titles Explained
• Lessor's Consent to Transfer a Lease
• The Registration of Titles Act in Plain English
• Applying to a District Land Board
• Can a Kibanja Be Registered? Certificates and Records