KAMPALA —The Uganda Revenue Authority (URA) has announced the application period for Withholding Tax (WHT) exemptions for the 2025/2026 financial year. Eligible taxpayers can apply online through the URA web portal.
Here’s a step-by-step guide on how to apply:
Step 1: Meet the Eligibility Criteria
Before applying for WHT exemption, taxpayers must ensure they meet the eligibility criteria. This includes:
- Having a valid Tax Identification Number (TIN)
- Being up-to-date on tax payments
- Declaring all income sources
- Meeting the compliance requirements outlined in the URA’s public notice
Step 2: Log into the URA Web Portal
Taxpayers can log into the URA web portal using their TIN and password.
Step 3: Access the e-Services Menu
Once logged in, taxpayers should access the e-Services menu and click on “Tax Exemption.”
Step 4: Select “Withholding Tax Exemption Application”
Taxpayers should then select “Withholding Tax Exemption Application” and proceed with the application process.
Step 5: Fill Out the Application Form
The application form will require taxpayers to provide detailed information about their business, including:
- Business name and address
- TIN and tax registration details
- Income sources and tax payments
- Compliance with tax laws and regulations
Step 6: Upload Supporting Documents
Taxpayers will be required to upload supporting documents, including:
- Proof of TIN and tax registration
- Financial statements and tax returns
- Proof of income sources and tax payments
Step 7: Submit the Application
Once the application form is complete and supporting documents are uploaded, taxpayers can submit their application.
Step 8: Receive an Acknowledgment Receipt
After submitting the application, taxpayers will receive an acknowledgment receipt with a reference number. This receipt serves as evidence of the application.
Important Dates
- Application period: April 1, 2025, to May 31, 2025
- WHT exemption validity period: July 1, 2025, to June 30, 2026
