Kampala, Uganda – The Uganda Revenue Authority (URA) has called on all eligible taxpayers to file and pay their monthly taxes before the upcoming Presidential and Parliamentary elections scheduled for 15th January 2026. According to URA, taxpayers should submit returns for Value Added Tax (VAT), Pay As You Earn (PAYE), Withholding Tax (WHT), Local Excise Duty (LED), and Gaming and Pool Betting Tax (GPBT), and make the corresponding payments by 12th January 2026.
In its notice, URA emphasized that “timely compliance will help taxpayers avoid penalties and interest arising from late filing and payment of taxes.” The authority also assured that all URA Service Centers will remain fully operational during this period.
It’s important to note that elections often bring a period of uncertainty that can affect business operations across the country. Many businesses, particularly small and medium enterprises, experience disruptions as staff focus on political activities, markets slow down, and transactions temporarily decline. Analysts note that this temporary standstill can have ripple effects, including cash flow constraints and delayed payments to suppliers.
By encouraging early tax filing and payment, URA aims to reduce the impact of these disruptions on both the government’s revenue collection and businesses’ compliance responsibilities. “We recognize that election periods can create uncertainty in the business environment, which is why we urge all taxpayers to act promptly,” URA stated.
Experts say that adherence to tax obligations during sensitive periods like elections is crucial for maintaining the continuity of public services and supporting national development. It also ensures that businesses remain in good standing and avoid unnecessary penalties that could strain operations.
URA concluded its notice with a reminder of its commitment to supporting Uganda’s development, stating, “Developing Uganda Together.”