UGANDA VEHICLES IMPORT REGULATIONS & TAXATION GUIDE
Taxes on used vehicles in Uganda are calculated based on Uganda Revenue Authority (URA) own vehicle valuation as a basis for tax assessment. The value guide and Uganda Motor Vehicle Tax Calculator can be accessed at URA website.
As outlined, there are five different tax elements payable on used motor vehicles and calculated as a percentage of URA valuation of the vehicle.
As a percentage of URA Valuation of the Vehicle
50% if older than 10 yrs or 35% if older than 5 yrs & less than 10 yrs.
1. The Customs Value (CIF)
2. The Engine size
3. The manufacturing age of the Car (Imported cars above 10 years old based on the year of importation are levied an environmental penalty tax of 50%of the value of the car and those that are less than 10 but above 5 years old are charged 35%.
4. The prevailing exchange rate.
Imported Vehicles Less than 5 years are not subject to payment of Environmental tax
Imported Vehicles from 5 years up to 10 years old are subject to Environmental tax of 35% of the URA given value of the Vehicle.
Imported Vehicles above 10 years of age are subject to Environmental Tax of 50% of the URA given Value of the Vehicle.
The Vehicle must be inspected to ensure it is of road worthiness, is in perfect working condition and is free of radiation certified with issued inspection certificate (JEVIC inspection certificate).