Predictable Environment: Uganda has been able to achieve macro-economic
stability when clouds of uncertainty rocked many regions of the world
2. Fully Liberalized Economy:
3. Market Access:
5. Government Commitment to Private Sector
Government and private sector dialogue in policy formulationDeductible annual Allowances (depreciable assets)
Depreciation rates of assets range 20-40%
Depreciation rate for Hotels, Industrial Buildings & Hospitals 5%
materials for industrial/commercial buildings
3. Duty and Tax free import of Plant & Machinery4. First Arrival Privileges in the form of duty exemptions for personal effects and
motor vehicle (previously owned for at least 12 months) to all investors and
expatriates coming to Uganda
A ten year corporation tax holiday
* Duty exemption on raw materials, plant and machinery and other inputs
* Stamp duty exemption
* Duty draw back to apply on input of goods from domestic tariff area
* No export tax
* Exemption of with holding tax on interest on external loans
* Dividends repatriated to get relief from double taxation
Investment opportunities abound in the following areas
Agriculture