Rent Receipts and Records: What Tenants Should Keep
Updated 3 November 2026 · Land & Property editorial team
Under section 25 of the Landlord and Tenant Act, 2022 a landlord must give a written receipt for rent, at once if you pay in person, or within five working days if you ask for one after paying another way. It must show the amount and the period paid. Keep each receipt, your mobile-money or bank record and your agreement together in one tenancy file.
- Receipt duty
- Written receipt for rent (section 25(1)); landlord also keeps a record (section 25(3))
- When
- Immediately if paid in person; within 5 working days if requested after another payment method
- What it shows
- Amount and the period for which rent is paid (section 25(2))
- Deposit
- Separate written receipt (section 30(5))
Must a landlord give a rent receipt in Uganda?
Yes. Section 21(2) of the Landlord and Tenant Act, 2022 (Act 9 of 2022) says the landlord shall issue a receipt upon payment of rent, and section 25 sets out how. A landlord who receives rent must give a written receipt to the person paying, immediately where the payment is made in person, or, where the payment is not made in person and a receipt is requested at the time of paying, within five working days of receiving it. The receipt must be in the prescribed form and must show, among other things, the amount and the period for which rent is paid (section 25(2)). The landlord must also keep a record of all receipts for rent (section 25(3)). Section 2 of the Act defines a landlord to include the authorised agent, so the rule also binds a manager who collects for the owner.
Two other receipts are required. Section 30(5) says the landlord must give a written receipt for the security deposit. Section 3(3) and (4) say that where the tenancy is not in writing, the landlord must keep a record of the parties, the premises, the rent and how it is paid, and give the tenant a copy within fourteen days of the tenant taking vacant possession. The Office of the Prime Minister recorded a directive in February 2026, after a meeting of Kampala landlords and tenants, that landlords register with the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) so they can issue rental receipts. Our note on the tax side is at rental income tax.
What should a good rent receipt show?
The Act requires the prescribed form and names two items, the amount and the period. We found no published receipt form as of November 2026, so use these fields as the minimum, and ask the landlord to add any that are missing:
| Field | Why it matters |
|---|---|
| Date of payment | Proves you paid on time and starts the count for any later dispute |
| Amount in UGX, in figures and words | The Act expects rent in shillings unless you agree otherwise (section 22(2)) |
| Period covered (for example 1 November to 30 November 2026) | Required by section 25(2); it stops a landlord claiming the money was for another month |
| Property address or unit number | Links the payment to the right tenancy |
| Name and signature of the person receiving | Shows who took the money and whether it was the owner or an agent |
| Method (cash, bank, mobile money) and reference | Lets you match it to your own record |
| Purpose (rent, deposit, service fee) | Keeps rent, the deposit and any service fee apart |
For a business landlord the receipt may be an EFRIS e-receipt. News reports in September 2026 said that URA asked tenants to get EFRIS receipts when they pay rent and to check that the receipt shows the amount actually paid, because URA had seen tenants pay more than the receipt showed. Those reports also said that landlords earning less than UGX 2,820,000 a year need not issue e-receipts. A written receipt is still due to you under section 25. If your landlord issues an EFRIS receipt, check that the amount matches what you paid.
Is mobile money proof of rent payment?
A mobile-money or bank transfer message is good evidence that money moved, and it shows the date, the amount and the number it went to. It is not a replacement for the written receipt, which the Act requires, and it does not by itself say what the money was for or which month it covered. We found no Ugandan court decision on how mobile-money messages are treated in a rent dispute, so we do not claim one. The safe approach is to use both.
- Pay to a number or account that is named for the owner or the registered agent. Ask who the registered name will be before you send the first payment.
- Put the month and unit in the payment reference or message, if the system allows.
- Screenshot the confirmation and save the full statement for the month from your provider or bank.
- Ask for the written receipt on the day, and where the receipt is sent by phone, keep that message and ask for a signed copy later.
- If a landlord asks you to pay by mobile money and says they will "send a receipt later", note the date you asked. Section 25(1)(b) gives five working days where you request a receipt at the time of payment.
If you pay on behalf of a family member, or you are abroad, keep the sender details. See Collect Rent Online in Uganda With Pesapal or Flutterwave for how online payments are recorded from the landlord side.
What tenancy file should every tenant keep?
Keep a folder, paper and phone, for each home. It should hold:
- The signed tenancy agreement and any change to it. Section 5 says the landlord must give you a copy straight after signing, and section 4 says a tenancy of twenty-five currency points (UGX 500,000) or more is not enforceable by action unless it is in writing or in the form of a data message, or the other party admits it.
- Your identification as given to the landlord, and the landlord's identification.
- Receipts for the advance rent, the monthly rent, the deposit and any service fee.
- Photographs of every room at move-in, with dates, and an inventory signed by both sides. This protects your deposit; see deposit refund landlord.
- Notices received or sent, such as a rent increase or termination notice. Section 26 requires at least sixty days' notice in the prescribed form for a rent increase, and section 38 sets thirty days to end a monthly tenancy. See How Much Can a Landlord Increase Rent in Uganda?.
- Messages and letters about repairs, with dates.
- Utility bills and meter readings at move-in and move-out.
Keep the file for as long as the tenancy runs and for some time afterwards. We do not give a fixed number of years because the Act does not set one for tenants. For furnished lets, also keep the inventory; see furnished apartments for rent Kampala.
What if the landlord refuses to give a receipt, or a dispute starts?
First ask in writing, by letter or message, citing section 25. Say the date, the amount and the period and ask for the receipt. A landlord who refuses is breaching the Act. Keep paying through a traceable method and keep the proof. If the landlord later claims arrears, your receipts and statements are how you show what you paid. Section 29 lets a landlord apply to court to recover arrears, and if the default continues for more than thirty days, to re-enter in the presence of an area local council official and the police. Unlawful eviction is covered by section 45. A tenant evicted in breach of the Act may seek relief in court or an equivalent of three months' rent. Section 2 defines "court" to include local council courts.
The landlord's side: give receipts and keep a copy of each one, because section 25(3) requires you to keep the record. It is also your best evidence for the tax return. Landlords who want to find reliable tenants should read How to Find and Screen Good Tenants in Uganda. Owners deciding whether to let or sell can read should I sell or rent my house, and can List Your Property for Rent with us. Tenants can look at homes to rent now, rent in Kampala or the main guide, Houses and Apartments for Rent in Uganda.
Frequently asked questions
Must a landlord give a rent receipt?
Yes. Section 25 of the Landlord and Tenant Act, 2022 requires a written receipt, immediately if you pay in person, or within five working days if you request one when paying another way. It must show the amount and the period paid, and the landlord must keep a record.
Is mobile money proof of payment?
It is good evidence that money was sent, with a date, amount and number, but it does not replace the written receipt the Act requires. Keep the confirmation message and the full statement, and ask the landlord for a receipt that names the month and the unit.
Do I need a receipt for the deposit?
Yes. Section 30(5) says the landlord must give a written receipt for the security deposit. The Act allows only one deposit of no more than one month's rent, so a receipt also shows that you paid only one.
What if my landlord says they will send the receipt later?
Note the date you asked. Where you do not pay in person and ask for a receipt at the time of payment, section 25(1)(b) gives the landlord five working days to give it. If it does not come, ask again in writing.
How long should I keep rent receipts?
The Act sets no period for tenants. Keep them for the whole tenancy and for some time after you leave, since deposit and arrears disputes can arise after you move out. Store photos or scans in more than one place.
Sources
- Landlord and Tenant Act, 2022 (Act 9 of 2022), Acts Supplement No. 6, 17 June 2022, Uganda Gazette, as published on ULII (accessed 2026-11)
- Why your rent receipt now matters to URA (8 September 2026), Pulse Uganda (accessed 2026-11)
- Kampala landlords, tenants meet Prime Minister over hiked rental charges (12 February 2026), Office of the Prime Minister (accessed 2026-11)