Income Tax (Amendment) Bill, 2026

On 1st April 2026, the Minister of Finance tabled the Income Tax (Amendment) Bill, 2026 for first reading, and the Speaker referred it to the Finance Committee to report back by 21st April 2026.

Parliament considered the Income Tax (Amendment) Bill, 2026 during a sitting presided over by Speaker Anita Among, following scrutiny by the Committee on Finance, Planning and Economic Development. The Bill was moved by Finance Minister Matia Kasaija and proceeded to Committee Stage after the House approved its second reading.

Later the same day, Parliament passed the Income Tax (Amendment) Bill, 2026 at its third reading under the chairmanship of Speaker Anita Among. During consideration, MPs rejected proposed taxes on remittances from Ugandans working abroad and on gains from the sale of personal non-business assets, with the Finance Committee report presented by Amos Kankunda

President Yoweri Kaguta Museveni assented to the Income Tax (Amendment) Act, 2026 as part of the annual package of tax laws for the 2026/27 financial year. His assent completed the legislative process and brought the approved income tax changes into force.