Uganda Revenue Authority Urges Landlords. The Uganda Revenue Authority (URA) has issued a firm reminder to all landlords across the country: ensure your rental income tax returns are filed and paid before June 30, 2025.
According to the tax authority, the end-of-year deadline for filing rental income tax is a legal obligation, and late compliance could result in stiff penalties, interest charges, or enforcement actions.
“We are urging all landlords—both individuals and companies—to take this matter seriously. The June 30 deadline is non-negotiable,” a URA official stated in a public advisory.
Uganda Revenue Authority Urges Landlords to File Rental Income: Why the Deadline Matters
Rental income tax is one of Uganda’s priority revenue streams, especially as the government intensifies efforts to widen its tax base and improve domestic revenue collection.
Under the Income Tax Act, landlords are required to declare rental income, deduct allowable expenses, and remit the correct amount of tax annually.
Failure to do so not only affects national revenue performance but also places defaulters at risk of compliance enforcement—including fines, interest, and potential legal consequences.
URA’s Push for Compliance
The URA has recently strengthened its efforts to bring landlords into the formal tax net through sensitisation campaigns, digital platforms like URA eServices, and enhanced data matching with utility companies and property registries.
“We have simplified the rental tax filing process. It can now be completed online through the URA portal. No excuses,” the official added.
Tax experts have applauded the automation drive, noting that easier compliance processes often lead to higher voluntary participation, especially among small and medium-scale landlords.
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Penalties for Late or Non-Compliance
Tax professionals caution that non-filing or underreporting rental income can carry significant penalties. These may include:
- A fine of UGX 2 million or more
- Accrued interest on unpaid taxes
- Loss of tax clearance status
- Legal proceedings, in severe cases
The URA has also been known to conduct surprise audits and inspections for landlords suspected of non-compliance, especially in high-income rental zones.
Call to Action for Landlords
Landlords are therefore advised to:
- Reconcile their rental income for the 2024/25 fiscal year
- Use URA’s online platforms to file returns accurately
- Settle outstanding obligations before the June 30 deadline
- Consult tax professionals if uncertain about filing procedures
“This is more than just meeting a deadline—it’s about being part of the country’s development through responsible tax contribution,” said a Kampala-based tax analyst.
As Uganda continues its economic recovery and infrastructure expansion, rental income tax remains a critical lever for funding public services.
The URA’s message is clear: file early, pay what is due, and stay compliant.
Don’t wait till the last minute. Beat the June 30 deadline and avoid unnecessary penalties.
