Uganda
Corporate Guide

Are there any post-incorporation requirements that need to be satisfied in Uganda? For example, registrations for tax purposes or business licences.

Yes. After incorporation, the company must obtain a trade licence and a taxpayer identification number (TIN) from the relevant municipal authority and the URA respectively. 

A TIN application of a company is made online and the URA requires the following:

• at least two directors’ TINs;
• their identification cards or passports;
• a copy of the certificate of incorporation / registration;
• the trade or business name of the company if it is different from the name on the certificate of incorporation;
• a copy of the company’s Form 18 (the notice of the situation of the registered office and the registered postal address or any change therein);
• the company’s full address including the building name, plot number, district, county, sub-county, parish and village;
• Form 20 (the notification of appointment of the director and secretary of the company);
• the telephone number and email address of the entity; and 
• details of the bank account.

This should take approximately one week, and the application is made free of charge.

For a trade licence, the following documents should accompany the application:

• a copy of the certificate of incorporation / registration;
• a copy of the company’s Form 18 (the notice of the situation of the registered office and the registered postal address or any change therein);
• the company’s Form 20 (the notification of the appointment of the director and secretary of the company);
• the telephone number and email address of the entity; 
• the TIN certificate; 
• identification of at least two directors; and 
• the certificate of registration and clearance for non-citizens to trade in Uganda in the case of foreign companies.

Upon receipt of the application, the Kampala Capital City Authority (KCCA) or any other local government office outside Kampala shall organise to visit and inspect the business premises and, if satisfied, issue a TIN certificate. This should take approximately one to two weeks. The fees for the application depend on the type of business investments and the area. An entity can obtain more than one licence for each of the different businesses conducted.

Foreign companies are also required to apply for and obtain a certificate of registration and clearance for non-citizens to trade in Uganda from the Ministry of Trade, Industry and Cooperatives.

• a copy of the certificate of registration of the company;
• the TIN certificate;
• the status of the work permit(s);
• current passport copies of the directors;
• Form 20 (the notification of the appointment of the director and secretary of the company);
• a copy of the company’s Form 18 (the notice of the situation of the registered office and the registered postal address or any change therein);
• the investment licence, where applicable – this is obtained where an entity will be making investments with future higher value and such entity qualifies for registration and issuance of a licence under the Investment Code Act, Cap. 74; and 
• the certificate of remittance of foreign currency (applicable to foreign companies that qualify for an investment licence). 

If all requirements are duly submitted, the process should take approximately two to three working days and the certificate will be issued. There are no statutory costs incurred for the certificate to be issued.