Uganda - Pay property Tax

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Procedure

In Person

1. Carry the property tax invoice to the municipal office of your area
2. Pay the amount in cash at the counter
3. You will get an acknowledgement for your payment, keep it handy

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Required Documents

You will require the property tax invoice details to pay the amount.

Office Locations & Contacts

Uganda Revenue Authority - Head Office,
Physical address: Plot M193/M194,
Nakawa Industrial Area
Kampala, Uganda
P.O. Box 7279,
Kampala, Uganda
Toll Free Number: (256) 800117000
Email:info@ura.go.ug
Website: Link

Eligibility

• You should be a Ugandan citizen and your age should be of 18 years.
• that the person liable for payment of the rate shall be the owner of the property in respect of which the assessment is made.
• anyone who owns a building which is used for commercial purposes (including residential rented properties) is eligible to pay.

Fees

• Means amount levied annually on a property, usually between 0 and 12% of the rat-able value with a minimum charge of 2,000/=. For *KCCA it is 6%.
• The rates for these charges and fees vary from District to District in Uganda.
• The property tax amount is calculated based on the residential area. So, it varies from one property type to other.
• Where the income earner is a corporation, the corporate tax rate in Uganda is thirty per cent (30%) of the annual profit of the corporation; and where the income earner from a property transaction is an individual or a registered business enterprise or partnership, the graduated tax rate is twenty-five per cent (25%) for individuals earning Ugshs.,1,500,000 and above, per annum.

Validity

• The property tax document is valid for one year only. Every year, you should renew it.

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• The processing time is immediate.

Related Videos

Videos explaining the procedure or to fill the applications. 
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites. 	
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver, 
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• You can pay property tax in person and online.
• You should have valid property tax particulars.

Required Information

• The property tax particular is required to pay the property tax.

Need for the Document

• In Uganda, the Rating Act allows local authorities to tax either land or land and improvements (e.g., buildings.
• All property Rates in Uganda are currently levied only on land.
• The owner of an apartment, land, building has to pay the property tax to the Government of Uganda. The governing authority of the jurisdiction levies the tax to the owner in which the property is located.
• There are various taxes that apply to real estate or real property transactions in Uganda. The common public representation or perception that there are no real property or real estate taxes in Uganda is not correct.

Information which might help

Properties are usually classified as:

• agricultural properties
• residential properties
• commercial properties,and
• industrial properties.

If a property owner fails to pay his/her property rates due, KCCA will recover these funds through the following:
Recovery by warrant:

1. If a rate is not paid by the date appointed for that purpose, KCCA may cause a demand notice to be served upon the person liable, requiring him or her to pay the rate together with interest, if any, on that rate within two months after the service of the notice.
2. If, after the service of the demand notice, the amount is not paid within two months,KCCA may apply to the magistrate having jurisdiction within the area where the property is situated for a summary warrant to recover the amount from the person liable.
3. The magistrate shall grant the warrant upon satisfaction thatthe person sought to be proceeded against is the person liable to pay the amount that the amount is due from him or her and that he or she has been duly served with a demand notice.
4. Every warrant granted under sub-section (4) shall be executed as if it were a writ of execution issued by the court of the magistrate granting it.
   

Recovery by action:

1. KCCA may bring an action for the recovery of the amount of rate and interest, if any, without serving a demand notice over a property.
2. The action above shall be effected within six years after the rate became due.

Recovery from tenants and current occupiers

1. Where the rates in respect of a property are in arrears, KCCA may serve upon any person paying rent or any other periodic payment in respect of that property or any part of it, a notice stating the amount of such arrears and interest, if any, and requiring all future payments of rent or any other periodic payments to be made directly to the Authority until those arrears and interest have been duly paid.
2. The notice to be served under subsection (1) shall operate to transfer to KCCA the right to recover, receive and give discharge for rent or periodic payment referred to in subsection (1).
3. KCCA shall also serve the notice referred to in subsection (1) on the person liable to pay the rate.
4. No person shall be required to pay any money under subsection (1) before it is due to the person liable to pay the rate.
5. For the avoidance of doubt, any payment received from a person to whom anotice is served under subsection (1) shall be credited to the person liable to pay the rate, in respect of the arrears of rate and the person who pays any money as a result of any notice served on him or her under subsection(1) shall be discharged from his or her liability to the person liable to pay the rate to the extent of the payment.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

• External Link 1
• External Link 2
• External Link 3

Others

The following properties are exempted from paying property rates tax under the Local Government Act 2005 and its amendments of 2006;

• Any official residence of the President
• Any official residence of a traditional or cultural leader.
• Any property used exclusively for public worship, and as a residence of a religious leader.
• Any property used exclusively as a cemetery or as a crematorium.
• Any property used exclusively for the purposes of any charitable or educational institution of a public character supported only by endowments or voluntary contributions.
• Any property laid out and used exclusively for the purpose of outdoor sport or recreation.
• Any property belonging to a mission/organization entitled to privileges under the diplomatic privileges Act.
• Any property belonging to an organization in respect of which Uganda is obliged under any international convention or treaty.
• Any property belonging to any institution with which Government has contractual obligation not to levy fees and tax against it.