[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-109312-en":3,"doc-seo-109312-105":31,"detail-sidebar-cat-0-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":28,"seo_description":14,"update_tm":29,"read_time":30},109312,3848291630094,"Emma Wilson","https://eur-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45",8,"Research & Report","From Rates to Results - Strengthening Domestic Revenue Mobilization in Uganda - Background Note to the Uganda Public Finance Review","This background note supports the 2026 Uganda Public Finance Review by examining how domestic revenue mobilization can be strengthened through improved tax policy and more efficient revenue administration. It analyzes Uganda’s revenue landscape, highlighting high tax rates with limited yields, and evaluates reforms across personal income tax, corporate income tax, value added tax, excise taxes, and customs duties. It also reviews revenue administration performance at the URA, linking policy choices to fiscal incidence and projected revenue impacts.","blisclosure Authorized u li iD sc os re Authorized Public Disclosure Authorized  \nFrom Rates to Results:  \nSTRENGTHENING DOMESTIC REVENUE MOBILIZATION IN UGANDA  \nDisc losure Authorized  \nBackground Note to the Uganda Public Finance Review  \nJULY 2026  \nPublic  \n© 2026 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW, Washington DC 20433  \nTelephone: 202-473-1000; [Internet: www.worldbank.org](Internet: www.worldbank.org)  \n[Some rights reserved.](Some rights reserved.)  \nThis work is a product of The World Bank. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of the Executive Directors of The World Bank or the governments they represent.  \nThe World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does not assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failure to use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, links/footnotes and other information shown in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. The citation of works authored by others does not mean the  \nWorld Bank endorses the views expressed by those authors or the content of their works.  \nNothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifically reserved.  \nRights and Permissions  \nThe material in this work is subject to copyright. Because The World Bank encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given.  \nAttribution—Please cite the work as follows:“World Bank. 2026. From Rates to Results: Strengthening Domestic Revenue Mobilization in Uganda. Washington, D.C. © World Bank.”  \nAny queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank, 1818 H Street NW, Washington, DC 20433, USA; [email: pubrights@worldbank.org](email: pubrights@worldbank.org).  \ni  \nFrom Rates to Results: Strengthening Domestic  \nRevenue Mobilization in Uganda  \nBackground Note to the Uganda Public Finance Review  \nJULY 2026  \nii   \nAcknowledgments  \nThe Domestic Revenue Mobilization (DRM) background note to the Uganda Public Finance Review (PFR) was prepared by a World Bank team comprising Silver Namunane, Economist (WKPEF); Moses Misach Kajubi, Senior Public Sector Specialist (EAWG2); and Joseph Ayo Okello, Consultant (EAEMI); with contributions from Paulina Estela Schulz Antipa, Economist (WKPEF); David Osullivan, Senior Economist (WKPEF); Mikhail Matytsin, Data Scientist (WKPEP); Beenish Amjad, Consultant (EECPV); Cristina Carrera, Consultant (EECPV); Germán Andrés Gallegos Vargas, Consultant (EAWPV); Beatrice Daniel Consultant (AECE2); and Kristina Noelle Vaughan, Economist (EAEPV) .  \nThe 2026 Uganda Public Finance Review can be accessed at the link below: [https://documents.worldbank.org/en/publication/documents-reports/](https://documents.worldbank.org/en/publication/documents-reports/)[ ](https://documents.worldbank.org/en/publication/documents-reports/)[documentdetail/099062626073561730](documentdetail/099062626073561730)  \niii  \nTable of Contents  \nAcknowledgments ii  \nList of Figures iii  \nList of Tables iv  \nList of Boxes iv  \nAbbreviations v  \nExecutive Summary vii  \nUganda’s Revenue Landscape: High-Rate but Low Yields 1  \nRates, Bases, and Exemptions: The Case for Tax Policy Reform 6  \nPersonal Income Tax (PIT) 6  \nCorporate Income Tax (CIT) 10  \nValue Added Tax (VAT) 14  \nExcise Tax 19  \nCustoms Duty and Stays of Applications 25  \nStrengthening Revenue Administration: Reform a","cbCailCSlBTA4N3e","https://ap.wps.com/l/cbCailCSlBTA4N3e","pdf",2599966,3,1,56,"English","en",105,"# Executive Summary\n# Uganda’s Revenue Landscape: High-Rate but Low Yields\n# Rates, Bases, and Exemptions: The Case for Tax Policy Reform\n## Personal Income Tax (PIT)\n## Corporate Income Tax (CIT)\n## Value Added Tax (VAT)\n## Excise Tax\n## Customs Duty and Stays of Applications\n# Strengthening Revenue Administration: Reform and Efficiency Gains atthe URA\n## Annex 1: Explaining the Fiscal Incidence Analysis Methodology\n# References","[{\"question\":\"What is the purpose of this background note for the Uganda Public Finance Review?\",\"answer\":\"It provides analytical background for the 2026 Uganda Public Finance Review, focusing on how Uganda can strengthen domestic revenue mobilization through tax policy and revenue administration reforms.\"},{\"question\":\"Which tax areas does the note cover for potential policy reform?\",\"answer\":\"It examines personal income tax, corporate income tax, value added tax, excise taxes, and customs duties, including treatment of exemptions and bases.\"},{\"question\":\"How does the note address improvements in revenue collection beyond tax rates?\",\"answer\":\"It reviews strengthening revenue administration at the Uganda Revenue Authority (URA), emphasizing reform and efficiency gains and linking administrative performance to revenue outcomes.\"}]","From Rates to Results - 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