Last updated : 11.05.2026
Expense rules in Uganda.
Uganda applies VAT at 18%. East Africa hub, EFRIS (Electronic Fiscal Receipting and Invoicing System) mandatory.
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1Expense rules & reclaimable VAT
VAT 18% single rate. EFRIS mandatory since 2020 for companies >150M UGX.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 18% | Deductible | EFRIS + TIN |
| Lodging | 18% | Deductible | TIN |
| Alcohol | 18% | Limited | Excluded |
| Fuel | 18% | Deductible | EFRIS |
| Transport | 18% | Deductible | Taxi/Uber/Bolt |
| Gifts | 18% | Non-deductible | Cap |
Receipt
EFRIS receipt
TIN mandatory
SourcesUganda Revenue Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | EFRIS |
| Company car | – | Card | – |
| Taxi/Uber | – | 100% receipt | EFRIS |
Tracking
Logbook
Date, distance
SourcesUganda Revenue Authority
3Per diem and travel allowances
Company policy. Kampala most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Kampala | UGX 25 000 | UGX 90 000 | UGX 150 000 |
| Entebbe | UGX 22 000 | UGX 80 000 | UGX 130 000 |
| Jinja | UGX 18 000 | UGX 65 000 | UGX 110 000 |
| Other | UGX 15 000 | UGX 55 000 | UGX 95 000 |
Conversion
~1 EUR = 4,000 UGX
Variable
SourcesUganda Revenue Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | VAT credit | Monthly (15th) | Return |
| Non-resident | None | – | Final cost |
| SEZ | Incentives | Per approval | Regime |
Limitations
3 years
Keep
SourcesUganda Revenue Authority
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