Hosting Rules and Licensing in Uganda: Step by Step

Do I need a licence to host a short stay in Uganda?

Yes, if you take payment from tourists for a bed. Section 13(1) of the Uganda Tourism Act, 2008 says a person shall not operate any accommodation or other designated tourist facility for the purpose of payment by tourists unless it has been issued with a licence by the Board. The Act defines tourist accommodation as an apartment, guest-house, hotel, bungalow or lodge, or any other type the Minister designates, that provides accommodation to tourists for payment.

An apartment let by the night to travellers therefore falls inside the plain wording of the Act. The 2014 regulations go further and list serviced apartments, villas, cottages and home stays among the categories that are registered with the Board. This page explains the order of steps. It is general information as of November 2026, not legal advice, so read the Act and confirm with UTB before you rely on it. The wider picture of tax and rules sits in Short-Let and Airbnb Rules and Tax in Uganda.

Which authority licenses a short stay?

The Uganda Tourism Board is the licensing authority. Section 7 of the Act gives it the job of inspecting, registering, licensing and classifying tourist facilities. Other bodies handle other duties, and none of them replaces a UTB licence:

• Uganda Tourism Board: the accommodation licence and classification.
• Uganda Revenue Authority (URA): your tax identification number, rental income tax, withholding tax and VAT if you pass the threshold.
• Your local council or division: URA lists the local council, such as KCCA in Kampala, as the place landlords register for property rates. Ask the division office what else applies to your building before you spend money on fit-out.

We have not found one published national checklist that lists every local permit, so we do not claim one. Ask each office in writing what it needs for a furnished unit let by the night and keep the replies.

What are the steps, in order?

1. Get permission to host. If you own the unit, check the title and any condominium by-laws. If you rent it, get your landlord's written consent to let it by the night.
2. Apply to UTB. Section 15 requires an application in the prescribed form, with the documents UTB prescribes and the fee UTB sets. The Board must then, within fourteen days, grant or renew the licence with or without conditions, refuse it, or require you to meet conditions first.
3. Register with URA. Register with URA for a tax identification number (TIN) and ask URA which documents it needs from you or your company.
4. Check your local council. Confirm property rates and any local permit with your division.
5. List on Land & Property. Enter your licence number, or upload proof that your application is in. Our host guide walks through the listing steps.

If UTB refuses, the Act lets you petition the Minister within thirty days of being told the decision. The Minister then has thirty days to confirm or reverse it.

What does the law expect once I am licensed?

The Uganda Tourism (Tourist Accommodation and Restaurant Establishments) Regulations, 2014 (S.I. 2014 No. 48) set duties for the management of tourist accommodation. The main ones for a host are:

• Guest register (regulation 5): the guest must show valid identification, and you must keep a register on the premises, open to inspection by a lawful agent or law enforcement officer, with the guest's name and address, room number, country of origin, purpose of visit and arrival and departure dates.
• First aid (regulation 9): adequate first aid medical services at the accommodation.
• Substitute accommodation (regulation 6): if you cannot house a guest who booked, provide comparable accommodation as far as practicable, at your cost.
• Penalty (regulation 18): breaking the regulations is an offence with a fine up to twenty four currency points, up to twelve months in prison, or both.

Safety kit and guest data are covered in Short-Stay House Rules and Guest Safety in Uganda.

What tax registration do I need?

Register for tax before your first booking. URA's landlord page says landlords register with URA for taxes, and that 6 percent withholding tax applies to rent above UGX 1 million paid through a designated withholding agent. VAT at 18 percent applies only once you register, and URA announced that the annual VAT registration threshold rose from UGX 150 million to UGX 300 million from 1 July 2026. A single apartment rarely reaches that, but a portfolio can.

We do not restate income tax rates here, because they change. See Tax on Rental Income in Uganda for the current treatment, and Host Payouts and Commission on Land & Property for the payout statement you keep as your income record.

What happens if I host without registering?

Under section 13(2) of the Act, operating without a licence is an offence. On conviction the fine can reach forty eight currency points, and the prison term can reach two years, or both. Besides the penalty, an unlicensed listing cannot stay live on Land & Property once our new-host grace period ends, and a guest with a problem has less protection if the place was never registered.

New hosts get thirty days to register before their listing is paused. A pause never cancels a confirmed booking without moving the guest at our cost. If you hold several units, check each one separately, because the licence belongs to the facility, not to you personally. Compare your options in Airbnb in Kampala: Areas, Hosting Rules and Tax.

What will Land & Property ask me to show?

When you list, we ask for three groups of documents, so keep them together:

• You: National ID or passport, a live selfie and a short video of you at the property.
• The place: a title, lease with permission to sublet, or a utility bill in the name of the owner or manager, and photos that match the address.
• The licence: your UTB licence number, or proof that your application is in. Hosts in Nairobi follow the Kenyan route in Hosting a Short Stay in Nairobi: Licence and Tax.

Once you are live, think about the return on the unit in Furnished Apartment Investment Yields in Kampala, and see how guests choose an area in Short Stays in Kampala: Which Area to Book. The wider market is on Houses and Apartments for Rent in Uganda.

Frequently asked questions

Related guides

• Short-Let and Airbnb Rules and Tax in Uganda
• Airbnb in Kampala: Areas, Hosting Rules and Tax
• Tax on Rental Income in Uganda
• List Your Short Stay in Kampala, Entebbe, Jinja or Nairobi
• Host Payouts and Commission on Land & Property