Details of public revenues - Uganda
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Source
Source Contact person/organisation Contact person/organisationAfrica Desk: dev.africa@oecd.org
Direct source Direct sourceUganda Revenue Authority.
Data Characteristics Data Characteristics Unit of measure used Unit of measure used
Uganda Shilling
Power code Power code
Millions
Date last updated Date last updated31-10-2023
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptData are reported on a fiscal year basis beginning 1st July. For example, the data for 2021 represent July 2020 to June 2021. The data are on a cash basis. Figures exclude revenues collected by sub-national governments as the data are not available.
The National Social Security Fund is self-described as a national saving scheme, or a provident fund, which does not meet the definition of social security fund used within Revenue Statistics in Africa, and therefore its revenues are excluded from the data reported here.
Heading 1110: Withholding taxes from the extractive sector are reported separately for the year 2020/21. For earlier years, withholding taxes from the extractive sector are reported as part of other forms of withholding taxes.
Heading 4000: Property tax is levied annually by local authorities. Revenue from property tax is not available.
Heading 5121: The “other excises taxes” category combines excise revenues from bottled water, cosmetics and mobile money transfers (all three in the “Indirect Domestic Taxes: excises” section of the Uganda Revenue Authority's budget document) with revenue from the excise duty (in the “taxes on international trade” section) and the excise duty (in the “government taxes” section).
Revenue from driver's permits are considered as non-tax revenue according the OECD classification described in the OECD Interpretative Guide. The national classification of Uganda classifies it as tax revenues.
Miscellaneous and unidentified revenue category includes non-tax fines, administrative fees and revenue from public property and public assets. These data could not be disaggregated to allocate revenue to the relevant non-tax revenue categories.
Due to a government directive, non-tax revenues collected by government departments had to be reported to the URA, which are reported here as “non-tax revenues collected by departments other than URA” starting in 2019/20. For previous years, figures for such revenues are not available.
The National Social Security Fund is self-described as a national saving scheme, or a provident fund, which does not meet the definition of social security fund used within Revenue Statistics in Africa, and therefore its revenues are excluded from the data reported here.
Heading 1110: Withholding taxes from the extractive sector are reported separately for the year 2020/21. For earlier years, withholding taxes from the extractive sector are reported as part of other forms of withholding taxes.
Heading 4000: Property tax is levied annually by local authorities. Revenue from property tax is not available.
Heading 5121: The “other excises taxes” category combines excise revenues from bottled water, cosmetics and mobile money transfers (all three in the “Indirect Domestic Taxes: excises” section of the Uganda Revenue Authority's budget document) with revenue from the excise duty (in the “taxes on international trade” section) and the excise duty (in the “government taxes” section).
Revenue from driver's permits are considered as non-tax revenue according the OECD classification described in the OECD Interpretative Guide. The national classification of Uganda classifies it as tax revenues.
Miscellaneous and unidentified revenue category includes non-tax fines, administrative fees and revenue from public property and public assets. These data could not be disaggregated to allocate revenue to the relevant non-tax revenue categories.
Due to a government directive, non-tax revenues collected by government departments had to be reported to the URA, which are reported here as “non-tax revenues collected by departments other than URA” starting in 2019/20. For previous years, figures for such revenues are not available.
Africa Desk: dev.africa@oecd.org
Uganda Revenue Authority.
31-10-2023
Data are reported on a fiscal year basis beginning 1st July. For example, the data for 2021 represent July 2020 to June 2021. The data are on a cash basis. Figures exclude revenues collected by sub-national governments as the data are not available.
The National Social Security Fund is self-described as a national saving scheme, or a provident fund, which does not meet the definition of social security fund used within Revenue Statistics in Africa, and therefore its revenues are excluded from the data reported here.
Heading 1110: Withholding taxes from the extractive sector are reported separately for the year 2020/21. For earlier years, withholding taxes from the extractive sector are reported as part of other forms of withholding taxes.
Heading 4000: Property tax is levied annually by local authorities. Revenue from property tax is not available.
Heading 5121: The “other excises taxes” category combines excise revenues from bottled water, cosmetics and mobile money transfers (all three in the “Indirect Domestic Taxes: excises” section of the Uganda Revenue Authority's budget document) with revenue from the excise duty (in the “taxes on international trade” section) and the excise duty (in the “government taxes” section).
Revenue from driver's permits are considered as non-tax revenue according the OECD classification described in the OECD Interpretative Guide. The national classification of Uganda classifies it as tax revenues.
Miscellaneous and unidentified revenue category includes non-tax fines, administrative fees and revenue from public property and public assets. These data could not be disaggregated to allocate revenue to the relevant non-tax revenue categories.
Due to a government directive, non-tax revenues collected by government departments had to be reported to the URA, which are reported here as “non-tax revenues collected by departments other than URA” starting in 2019/20. For previous years, figures for such revenues are not available.
The National Social Security Fund is self-described as a national saving scheme, or a provident fund, which does not meet the definition of social security fund used within Revenue Statistics in Africa, and therefore its revenues are excluded from the data reported here.
Heading 1110: Withholding taxes from the extractive sector are reported separately for the year 2020/21. For earlier years, withholding taxes from the extractive sector are reported as part of other forms of withholding taxes.
Heading 4000: Property tax is levied annually by local authorities. Revenue from property tax is not available.
Heading 5121: The “other excises taxes” category combines excise revenues from bottled water, cosmetics and mobile money transfers (all three in the “Indirect Domestic Taxes: excises” section of the Uganda Revenue Authority's budget document) with revenue from the excise duty (in the “taxes on international trade” section) and the excise duty (in the “government taxes” section).
Revenue from driver's permits are considered as non-tax revenue according the OECD classification described in the OECD Interpretative Guide. The national classification of Uganda classifies it as tax revenues.
Miscellaneous and unidentified revenue category includes non-tax fines, administrative fees and revenue from public property and public assets. These data could not be disaggregated to allocate revenue to the relevant non-tax revenue categories.
Due to a government directive, non-tax revenues collected by government departments had to be reported to the URA, which are reported here as “non-tax revenues collected by departments other than URA” starting in 2019/20. For previous years, figures for such revenues are not available.