Stamp Duty on Land and Property in Uganda

How much is stamp duty on land in Uganda?

For a transfer of land, stamp duty is 1.5% of the value, as of November 2026. URA says so in its land guidance, and the Ministry of Lands lists a transfer at 1.5% in its customary land note of October 2023 and its cost sheet of May 2025. The rate applies to every tenure, including mailo, freehold and leasehold, according to URA.

Some older documents still show other mortgage rates. The ministry's 2025/26 standards, for example, list 0.05% of the mortgage sum, and its 2023 customary note lists 0.5%. Dentons says mortgage deeds now carry nil duty, so ask the bank or your lawyer what applies to your loan.

Is the rate 1% or 1.5%, and when did it change?

Both numbers exist because the rate was raised and old pages were never corrected. A Makerere University dissertation on the amendment of the rate "from 1% to 1.5%" confirms that 1% was the earlier rate. The ministry's 2025/26 service delivery standards still print 1% for registering a transfer, while the same ministry's May 2025 cost sheet says 1.5%. URA also says 1.5%.

We could not open the PwC tax alert that the older notes cite for the date of the change, so we do not state a year here. What matters for a buyer in 2026 is that 1.5% is the rate URA applies. Our page on the cost of buying land in Uganda shows the figure inside the full list of fees.

Is stamp duty paid on the price or on the valuation?

It is paid on the value given by the Chief Government Valuer, which is not always your price. URA states that the value "may not necessarily be the purchase value" because land values keep changing and the valuer periodically researches new values for different locations. If your agreed price is below the valuer's figure, you pay duty on the higher number.

The valuer's role, the consent form and how to query a figure are explained in Chief Government Valuer and Stamp Duty Valuation. A worked case: our listings snapshot has a median plot asking price of UGX 155 million (Land & Property listings, Nov 2026). At 1.5%, duty on that value is UGX 2,325,000. If the valuer assessed the plot at UGX 200 million, duty would be UGX 3,000,000. Bank valuations for loans are a different exercise; see cost of buying property in Uganda for how the pieces fit together.

Who pays stamp duty, and how do I pay it through URA?

URA says duty on land is paid in the name of the buyer. For a lease, it is paid in the name of the person the land is leased to. The sale agreement can allocate costs another way, but URA still records the buyer as the payer. The steps below are from URA's land guidance:

1. Declare the total value of the land on the URA portal.
2. Take the declaration and consent form to the Chief Government Valuer at the Ministry of Lands, Housing and Urban Development.
3. The valuer values the land, signs the consent form and posts the amount to URA e-tax.
4. A URA officer checks the names, plot and block numbers, then issues a Payment Registration Number (PRN). The valuer's signature must not be more than 6 months old.
5. Pay the amount using the PRN, and keep the receipt for the registry.

Both buyer and seller need a free TIN when the land is worth UGX 10 million or more; see TIN for Land Transactions in Uganda (UGX 10M Rule). Sellers should also read about the 6% withheld at payment in Withholding Tax on Property Deals in Uganda.

What is the Stamp Duty (Amendment) Bill 2026, and did the 3% rate pass?

The bill was read for the first time on 1 April 2026. Its object, according to the Finance Committee report of April 2026, was to require monthly returns from financial services businesses, to require records to be kept for five years, and to revise duty on transfers and motor vehicle registration. The Ministry of Finance told the committee the change would raise land transfer duty from 1.5% to 3%, and the certificate of financial implications expected UGX 85 billion a year.

The committee did not accept 3%. It recommended 2% and gave reasons that included the burden on widows and orphans in inheritance, and that raising duty could discourage registration of land. A minority report opposed the land increase outright. The Parliament bill tracker shows second and third reading on 21 April 2026, though its text is inconsistent and shows no assent date.

The clearest statement of the outcome comes from Dentons. Its guide, which reflects the 2026 tax Acts in force from 1 July 2026, says the Stamp Duty (Amendment) Act, 2026 focuses on compliance rather than rate rises, and that Parliament rejected the proposal to double duty on property transfers from 1.5% to 3%. It adds that financial services firms must file monthly stamp duty returns, with a 2% simple interest penalty a month, and that a five-year record retention rule now applies. We could not find the Act text or a URA notice, so confirm with URA that 1.5% is applied on your transfer date. Track further changes on our page about Uganda land law 2026.

What happens if stamp duty is not paid?

URA's quick facts say non-payment does not make a document void, but it makes the instrument inadmissible as evidence in commercial courts. The penalty for executing an instrument without proper duty is a fine of UGX 2 million, 6 months in prison, or both on conviction. Duty is due within 45 days for instruments executed in Uganda and 30 days for those received in Uganda, under sections 13 and 14 of the Stamp Duty Act.

In practice, the registry will not register a transfer until duty is cleared, because registry officers require payment before acting on the instrument. Hold back your final payment until the PRN is paid and the transfer is lodged. An Escrow for Property Deals in Uganda arrangement can keep the money safe until duty and registration are done.

How should I plan for stamp duty on my purchase?

Build in the valuer's figure, not just your price, and keep a margin if the valuation is not yet known. If the property is an investment, Is Uganda Property a Good Investment in 2026? shows how transaction costs affect returns. Use our land transfer cost calculator for the full list. When you are ready to look at plots, browse plot listings, or ask our team on WhatsApp or by email if a figure on this page does not match what you were told.

Frequently asked questions

Related guides

• Cost of Buying Land in Uganda: Every Fee, Dated
• Chief Government Valuer and Stamp Duty Valuation
• Withholding Tax on Property Deals in Uganda
• TIN for Land Transactions in Uganda (UGX 10M Rule)
• Property Transfer Cost Calculator for Uganda
• Uganda Land Law Changes in 2026: A Dated Tracker