Landlord Guide for Uganda: Law, Tax and Rent Collection
Updated 3 November 2026 · Land & Property editorial team
To rent out property in Uganda lawfully, check the tenant's ID, sign a written agreement and give a copy, take one deposit of no more than one month's rent, issue receipts, register for rental tax with URA, and follow the notice rules before any eviction. The Landlord and Tenant Act, 2022 sets these duties. This guide links each step to the page that explains it, as of November 2026.
- Governing law
- Landlord and Tenant Act, 2022 (Act 9 of 2022), in force 17 Jun 2022
- Security deposit
- One only, not above one month's rent (section 30)
- Rent in advance
- Not more than 3 months unless both agree (section 24)
- Rent increase
- 10% a year unless agreed otherwise, 60 days' notice (section 26)
- Individual rental tax
- 12% above UGX 2,820,000 a year (URA guidance, 2022)
How do I start renting out property in Uganda?
Work through the steps in the order a tenancy actually runs. Each row links to a page with the detail. All section numbers are from the Landlord and Tenant Act, 2022 (Act 9 of 2022), which commenced on 17 June 2022 and applies to the letting of residential and business premises (section 1).
| Step | What the law or URA says | Read more |
|---|---|---|
| 1. Find and screen a tenant | You must not sign with an individual who has not shown a national ID, alien's ID or other identification document, or with a company that gives no registration details (section 3(5)) | How to Find and Screen Good Tenants in Uganda |
| 2. Sign an agreement | A tenancy worth 25 currency points (UGX 500,000) or more is enforceable by action only if written, in a data message or admitted (section 4). Give the tenant a copy at once (section 5) | Landlord and Tenant Act 2022: Plain-English Guide |
| 3. Take money up front | One deposit, not above one month's rent, with a written receipt (section 30). Rent in advance not above 3 months unless both agree (section 24) | How Much Deposit Can a Landlord Charge in Uganda? |
| 4. Collect rent and issue receipts | Written receipt showing amount and period, and a record kept (section 25) | Collect Rent Online in Uganda With Pesapal or Flutterwave |
| 5. Repair and maintain | Premises fit to live in, and exterior and common areas kept in good repair (sections 6 and 7) | Landlord and Tenant Act 2022: Landlord Duties |
| 6. Raise rent | Not above 10% a year unless the agreement says otherwise, at least 60 days' notice, at least 12 months apart (section 26) | How Much Can a Landlord Increase Rent in Uganda? |
| 7. End a tenancy | Notice of 7, 30 or 60 days for weekly, monthly and yearly residential tenancies (section 38). No eviction outside the Act (section 45) | How to Evict a Tenant Legally in Uganda |
| 8. Pay tax | Rental income tax; see the next section | Tax on Rental Income in Uganda |
This is general information as of November 2026, not legal advice. For a contested dispute, use an advocate.
Which parts of the Landlord and Tenant Act matter most to a landlord?
Four rules cause most disputes. First, a landlord may not evict, or try to force a tenant out, except as the Act or the agreement allows (section 45(1)). If it happens, the tenant may seek relief from a court or the equivalent of three months' rent, and the court must also order compensation for damages (section 45(2) and (3)). Second, a landlord who enters without the written notice the Act requires commits an offence with a fine of up to 100 currency points, which is UGX 2,000,000 at UGX 20,000 a point (section 48 and Schedule 1). Third, any term that tries to cut the Act's protections is void (section 11(1)). Fourth, the Act lets a landlord charge a service fee for extra services such as security and conservancy (section 46), but the fee must reflect the relevant costs.
The Daily Monitor reported on 1 October 2026 that the Housing Ministry plans stronger enforcement, including action against landlords who evict without following the legal process and against tenants who refuse to leave after a proper notice. Our full explainer is Landlord and Tenant Act 2022: Plain-English Guide, and tenants can read the tenant side.
What do landlords pay tax on?
On rent. The Uganda Revenue Authority (URA) explains in its 2022 guidance that an individual whose gross rental income is UGX 2,820,000 a year or less pays no rental tax, and above that pays 12% on the excess, with no deduction for expenses. A company pays 30% after deducting up to half of the rent as expenses. On UGX 10,000,000 of gross rent, an individual pays UGX 861,600 a year. URA's landlord page adds that a designated withholding agent deducts 6% from rent payments above UGX 1 million, credited against the final tax, and that commercial landlords above the VAT threshold must register and charge 18% VAT. A URA notice first published on 30 October 2026 puts the annual VAT registration threshold at UGX 300 million from 1 July 2026.
URA's landlord page tells landlords to register with the Uganda Registration Services Bureau (if a company), with URA for taxes, and with the local council for property rates. Section 10 of the Act also makes the landlord responsible for taxes and rates on the premises. Keep rent receipts and bank records. The full rates and worked examples are in Tax on Rental Income in Uganda.
Can I collect rent online in Uganda?
Yes. Landlords can take mobile money and card payments through a payment provider. On this platform the model is that you open and keep your own Pesapal or Flutterwave account, rent is paid into it, and Land & Property does not hold your money. Flutterwave's Uganda price page, read in November 2026, lists 3% for wallets and mobile money and 4.8% for cards, excluding VAT, with next-day settlement for local payments. Pesapal's Uganda site says it is regulated by the Bank of Uganda and lists MTN MoMo, Airtel Money, Visa and Mastercard, but does not publish a rate card. Fees change, so confirm them. The steps are on Collect Rent Online in Uganda With Pesapal or Flutterwave, and unpaid rent is covered on Tenant Not Paying Rent.
What help is there to list, manage and collect?
You have three routes. You can do it yourself with our tools, hire a manager, or mix the two. To advertise a unit, read List Your Property for Rent: What to Include. For a monthly access plan that covers listing, enquiries and rent-collection tools, see Landlord Access Plan: Pay Monthly, List and Collect Rent, where the live price is read from our pricing page. If you would rather hand over the day-to-day work, compare costs and contracts on Property Management in Uganda: Services, Fees, Choosing. Landlords who own several small units can read Building Muzigo Rentals for Income.
If you own a furnished home in Kampala, you can also list it as an Airbnb-style stay. Guests book through Land & Property, and we keep a percentage and pay the owner afterwards. Rules, areas and tax are in Airbnb in Kampala: Areas, Hosting Rules and Tax. Browse the market in Houses and Apartments for Rent in Kampala by Area and Houses and Apartments for Rent in Uganda.
How do I manage a Uganda rental from abroad?
Diaspora landlords face the same law as residents, plus distance. The risks are cash that never reaches you, a tenant you have never met, and repairs you cannot see. Appoint any agent in writing: section 49(2) of the Act says the particulars and scope of an agent's appointment must be in writing and made available to the tenant, and section 49(3) lists what an agent may do, including marketing, drawing up tenancy agreements, collecting rent and arranging repairs. Have rent paid to an account in your name, and ask for monthly statements that match your bank record.
Knight Frank's H1 2026 review says the Kampala residential market favours tenants, with prime occupancy about 84% and landlords who held out for high asking rents facing long empty periods, so price to let. Read Managing Uganda Property From Abroad for the full set of controls. Ready to start? Create an account and add your first listing.
In this section
- Collect Rent Online in Uganda With Pesapal or FlutterwaveHow a landlord links their own Pesapal or Flutterwave account to collect rent by mobile money and card, with payouts straight to the landlord.
- How to Find and Screen Good Tenants in UgandaA landlord checklist for screening tenants in Uganda: ID, employer and previous landlord checks, deposits, and what data law allows you to keep.
- Landlord Access Plan: Pay Monthly, List and Collect RentWhat the Land & Property landlord access plan includes, what it costs per month and how you connect your own payment account. Check the live price.
- Landlord and Tenant Act 2022: Plain-English GuideThe Landlord and Tenant Act 2022 explained for Ugandan landlords and tenants: what it requires, what changed and where each rule sits.
- Property Management in Uganda: Services, Fees, ChoosingWhat property managers in Uganda do, how they charge, what a management contract must say and when to manage your rentals yourself.
Frequently asked questions
How do I start renting out property in Uganda?
Check the tenant's ID, sign a written agreement and give them a copy, take one deposit of no more than one month's rent, issue written receipts, register with URA for rental tax, and keep to the notice rules under the Landlord and Tenant Act, 2022. List the home with photos of the real unit.
What do landlords pay tax on?
Rental income. URA's 2022 guidance says an individual pays 12% on gross rent above UGX 2,820,000 a year with no expense deduction, and a company pays 30% after expenses capped at half the rent. Commercial landlords above the VAT threshold of UGX 300 million also charge 18% VAT.
Can I collect rent online in Uganda?
Yes, through a payment provider that handles mobile money and cards. Our model is that you open your own Pesapal or Flutterwave account and rent goes straight into it. Flutterwave lists 3% for mobile money and 4.8% for cards in Uganda, excluding VAT. Check current fees before you start.
Can I evict a tenant myself?
No. The Landlord and Tenant Act, 2022 forbids evicting or trying to force a tenant out except as the Act or the agreement allows (section 45). After a valid notice, re-entry must be in the presence of area local council officials and the police (section 43). Unlawful eviction can cost three months' rent plus damages.
Can I list an Airbnb-style stay with Land & Property?
Yes. Guests book and pay through Land & Property, we keep a percentage of the booking and we pay the owner afterwards. Ask us for the current percentage before you list. Short stays have extra duties: tourism registration may apply, and income is taxable, so check the rules first.
Sources
- The Landlord and Tenant Act, 2022 (Act 9 of 2022), ULII / Uganda Gazette (accessed 2026-11)
- Landlords, Uganda Revenue Authority (accessed 2026-11)
- Rental income tax for individuals, Uganda Revenue Authority (Commissioner Domestic Taxes), 26 Aug 2022 (accessed 2026-11)
- Revised VAT registration threshold, Uganda Revenue Authority (accessed 2026-11)
- Tougher guidelines for landlord-tenant law, Daily Monitor, 1 Oct 2026 (accessed 2026-11)
- Kampala Property Market Performance Review H1 2026, Knight Frank Uganda (accessed 2026-11)
- Uganda pricing, Flutterwave (accessed 2026-11)
- Pesapal in Uganda, Pesapal (accessed 2026-11)