Withholding Tax (WHT) Compliance

WHT deduction, remittance and returns on payments to suppliers, contractors & non-residents.

• WHT at 6% on goods & services over UGX 1 million
• WHT on dividends — 15% (residents & non-residents)
• WHT on interest, royalties, management fees
• WHT on international payments — 2% to 15%
• DTA-reduced WHT rates — treaty country claims
• Monthly WHT return filing with URA
• WHT certificates for deductees
• WHT agent designation compliance