Seller Compliance: TIN, Tax and AML Checks

Do I need a TIN to sell land?

Yes if the land is valued at UGX 10 million or more. URA says that effective 6 December 2021, buyers and sellers must each have a Tax Identification Number at that value, and a company needs one whatever the amount. A TIN is issued at no cost, through the URA portal or a Domestic Taxes office with a copy of your National ID. If you sell on behalf of a deceased owner, URA says you are the seller for this purpose and need a TIN. URA adds that the rule is meant to give it visibility of land transactions, not to tax every sale. Add your TIN certificate to the file listed on documents to sell land.

This page is general information as of November 2026, not tax advice. Rates and thresholds change, so confirm them with URA in writing before you sign.

What tax do I pay when I sell?

URA's answer is that ordinarily the only tax paid on a land transaction is stamp duty on the value of the land at transfer, with other taxes in specific cases. URA states stamp duty on land is 1.5% of the land value set by the Chief Government Valuer, which may differ from the price paid. The Ministry's procedure page still gives 1%, so ask your advocate for the current rate. Stamp duty is usually paid by the buyer.

How is a capital gain checked?

URA's capital gains guide for FY 2023-24 says Uganda has no separate capital gains tax law. Gains on business assets such as land held in a business are taxed with business income under section 18(1)(a) of the Income Tax Act: at individual rates for a person and at the standard corporate rate of 30% for a company. The gain is the sale proceeds less the cost base, which includes capital costs of acquiring the asset. If the asset was held 12 months or more, the cost base is adjusted for inflation using the formula CB x CPID / CPIA.

URA's worked example: a company buys land for UGX 10,000,000 in June 2022 and sells for UGX 25,000,000 in August 2023. The inflation-adjusted cost is about UGX 11,854,486, the gain about UGX 13,145,514, and the tax at 30% about UGX 3,943,654. If sold within 12 months, there is no inflation adjustment.

URA also lists disposals where gains are not recognised, such as transfers between spouses and transmission of an asset to a beneficiary on the death of a taxpayer. The guide speaks of business assets, so if your plot is a private family plot, ask URA whether and how the gain is treated before you assume either way. Do not rely on a broker's figure.

What about withholding tax on a land sale?

The URA land guidance I reviewed for this page lists stamp duty, income tax on business-asset sales and VAT above UGX 150 million. It does not describe a withholding tax on a private land sale. If a buyer or agent tells you they must withhold part of the price, ask for the legal basis in writing and confirm with URA before you accept. Never agree to a deduction you cannot trace to a receipt. Keep the receipt for every payment made on your behalf to a tax or registry account.

For selling with a loan on the title, see Selling Property That Still Has a Mortgage. For agent fees, see How Much Do Agents Charge to Sell Property in Uganda?.

What anti-money laundering questions should I expect?

The Anti-Money Laundering Act, 2013 lists real estate agents as accountable persons, and the Financial Intelligence Authority guidance applies to anyone in the business of buying or selling land, or acting as agent. Under that guidance, agents must report cash transactions equal to or above UGX 20 million (1,000 currency points), verify identity and, for higher-risk clients, ask for the source of funds, for example proof if the money is said to come from a bank account.

The same guidance lists warning signs agents and banks watch for, including:

• A buyer who pays a large cash deposit and finances the rest from an unusual third party.
• A deposit paid by cheque from a third party who is not a spouse or parent.
• A buyer who purchases without inspecting the property.
• A strong interest in completing quickly without good cause.
• A request to put the title in someone else's name or to change names at the last minute.

A private owner selling one plot is not necessarily an accountable person, but you will still be asked these questions. Answer honestly, take payment by bank transfer, and read Source of Funds Checks for Uganda Property.

Which records should I keep?

The FIA guidance requires agents to keep transaction records, identification data and any source of funds declaration for ten years after the end of the relationship or the completed transaction. A seller is not bound by the same rule, but copying it is sensible. Keep:

• Your TIN certificate and National ID copy.
• The signed sale agreement and every receipt you issued.
• Bank statements showing the funds received and the date they cleared.
• The stamp duty and transfer receipts and the registry search report.
• Evidence of what you paid for the land and any capital cost, for the cost base.
• Any URA correspondence about the gain.

If your plot has not sold, read Why Your Land Is Not Selling, then browse plot listings to compare, or list your land free.

Frequently asked questions

Related guides

• Sell Your Land, House or Forest in Uganda
• Documents Needed to Sell Land in Uganda
• Selling Property That Still Has a Mortgage
• How Much Do Agents Charge to Sell Property in Uganda?
• Why Your Land Is Not Selling: 12 Checks
• Source of Funds Checks for Uganda Property