Local Service Tax

Who is eligible to pay?

Person in gainful employment earning a monthly take-home salary exceeding Ugx 100,000.

Self-employed and practicing professionals who include medical and veterinary doctors, engineers, accountants, consultants, technicians, lawyers, dentists, pharmacists, architects,  scientists,  surveyors, valuers, ICT specialists e.t.c

Self-employed artisans who include craftsmen, plumbers, builders, electricians, masons, carpenters, mechanics, blacksmiths, painters, welders, bakers, furniture makers, florists, skilled artisans and any other artisans not mentioned excluding sole petty artisans and juakalis, who are not fully established and not business entities.

Businessmen and businesswomen who include owners of shops, fuel stations, restaurants, bars, furniture workshops, directors and shareholders of business companies, printery workshops, food vendors, commission agents, insurance brokers, butchers, real estate service providers, owners of road construction firms, outside-catering service providers, coffee millers, maize millers, fish mongers, timber merchants, garage owners and shoe makers and any other businessmen and business women not mentioned.

Commercial farmers

artisans, business men/women and commercial farmers.