Ease of doing business

In order to make it easier to do business in the country, Uganda has reduced the amount of bureaucracy needed to secure licences and permits. 

The establishment of the One-Stop Centre by the Uganda Investment Authority through the amendment of the Investment Act, 2019 created a single access point for information and service transactions for investors. It also houses Government and private sector institutions that are responsible for investment facilitation.

The Centre thus ensures that the licences and permits required to operate in Uganda are acquired with ease under one roof. Most of the services can now be accessed online through the eBiz platform.

THE INVESTOR ONE STOP CENTRE

Business licensing is now
online & faster

The UIA One Stop Centre has eased doing business by housing all the key investor licensing agencies under one roof at the Investment Centre and providing the eBIZ online licence application portal.

Steps to Invest in Uganda

1

Company Incorporation

Company incorporation is the first stage of investing in Uganda.  Register your company with the Uganda Registration Services Bureau (URSB) to acquire a Certificate of Incorporation. Companies can be registered as local, public, or foreign. Company Registration services are available at the Investor One Stop Centre (OSC) and will soon be available on the online e-Biz Portal.

Company Incorporation Process & Costs

1. Search and Reserve a Business Name   –  UGX 24,000/=

2. Submit company incorporation documents

After name reservation, file the following documents with the Registrar of Companies:

  1. Form S18 – Registration of Company
  2. Memorandum and Articles of Association (if any)
  3.  Other Company forms i.e.
Cost
  • Registration fees of nominal capital of 1,000,000 to 5,000,000/= costs 50,000/=
  • Registration fees of nominal capital exceeding 5,000,0000/= 1% of Share Capital
  • Stamp Duty costs  0.5% of share capital on new companies with share capital above 5,000,000/=

After name reservation, file the following documents with the Registrar of Companies:

  1. Form S18 – Registration of Company
  2. Memorandum and Articles of Association (MEMARTS)
Cost
  • Registration fees of a company limited by guarantee   80,000/=
  • Stamp Duty of Company limited by Guarantee                35,000/=

A foreign company is a company which is incorporated in another country. If such a company wishes to carry out business in Uganda, it must be registered.

Submit the following forms and documents.

    • Certified copies of Memorandum of Articles of Association/Charter/ Constitution and Certificate from the country of origin duly witnessed.
    • The following registration forms:
      1.  Form 24 – Particulars of Directors and Secretary
      2.  Form 13 – Statement of all subsisting charges
      3.  Form 25 – List of Names and Address of Persons Resident in Uganda authorized to accept service on behalf of the company.
      4.  Form 26 – Address and Principle Office of Company.

When you have all the documents ready, do self-assessment or pick assessment forms from any URSB office (available at the UIA – One Stop Centre) and pay the necessary fees. Upon registration, the Registrar will issue a certificate of registration within two working days.

Costs 

  • Registration of certified copy of memorandum or equivalent – US $250
  • Any other document (forms) – US $55
  • Certification per copy – US $10

Tax Registration

The second step is to register for a Tax Identification Number (TIN) with the  Uganda Revenue Authority. 

TIN applications can be processed physically at any URA office including the Investor One Stop Center or online at the URA website and will soon be available on the eBiz Portal. 

For company registration, fill in the following form and submit online at URA website.

2

Non- Individual TIN Registration Form

Companies need to submit the Non-Individual TIN  

3

Investment License

Uganda Investment Authority issues the Investment Licence to both domestic and foreign companies. Acquiring an Investment licence from the Uganda Investment Agency is a mandatory requirement for foreign investors as it is the instrument that legalises the investment in Uganda. 

Companies need to meet the threshold i.e. US$ 50,000 for domestic investors and US$ 250,000 for foreign investors. Please note that some sectors require regulatory licenses e.g. mining, manufacture of drugs, before applying for an investment license.

Persons intending to engage in trade do not require a licence from UIA but must prove they have access to operating capital of US$100,000 before trading licences and the recommendations for work permits can be issued by local authorities

The Investment license is  free of charge and issued in 48 hours if the applications meets criteria. Applications are made online at the eBiz portal.

Secondary Licenses

Companies operating in some sectors and jurisdictions may require additional secondary licenses such as electricity, Health, Education, Mining, Financial Services, etc. .

4

5

Work Permits

All foreign nationals intending to work in Uganda must ensure that they are in possession of the relevant work permit. The comprehensive list of requirements for the different categories or classes of work permits is listed on the Directorate of Citizenship & Immigration website.

Relevant Work Permit Classes and Requirements

NB: Applicants should be persons intending to engage in manufacturing business in Uganda
Application Requirements:

  • Fill work permit form
  • 2 passport size photos
  • photocopies of passport
  • Attach Covering letter from company
  • Security bond
  • Company’s documents: Articles, memorandum and certificate of incorporation
  • Investment license
  • Certificate of incorporation
  • Bank statement
  • Trading license
  • Income tax clearance
  • Letter of good conduct from home country or Interpol in country of origi

NB: Applicants should be members of prescribed professionals intending to practice such profession in Uganda
Application Requirements:

  • Fill work permit form
  • 2 passport size photos
  • Photocopies of passport
  • Attach Covering letter
  • Qualifications
  • Registration with the relevant professional agency e.g. Association of medical Practitioners
  • Company documents
  • Letter of good conduct from home country or Interpol letter from home country
  • Security bond

NB: Applicants should be persons intending to invest in the business of prospecting for minerals or mining in Uganda
Application Requirements:

  • Fill Entry / wok permit form
  • Photocopies of passport
  • 2 passport size photos
  • Attach Covering letter from company
  • License issued by Ministry of Natural Resources
  • Articles and memorandum of Association
  • Supportive letter from Ministry of Natural Resources
  • Security bond
  • Uganda Investment Authority License
  • Interpol letter from home country

NB: Applicants should be persons intending to work as employees whether for gain or not in Uganda.
NOTE: Applicants under this category can only enter Uganda after grant and payment for their work permits


Application Requirements:
• Fill EP form
• 2 passport size photos
• Photocopies of passport
• Academic qualifications
• Letter of good conduct
• Appointment letter
• Attach Covering letter from company
• Proof of failure to employ a Ugandan
• Training opportunities for Ugandans
• Investment letter
• Income tax clearance
• Articles and memorandum
• Trading license
• Security bond
• Company’s Bank statement
• Certificate of incorporation

NB: Applicants should be persons intending to invest in the business of agriculture or animal husbandry.
Application Requirements:

  • Fill Entry / work permit form
  • 2 passport size photos
  • Photocopies of passport
  • Attach Covering letter from company
  • Land title
  • Uganda Investment Authority License
  • Letter from Ministry of Agriculture regarding intended agriculture venture
  • Recommendation from LC’s or RDC’s office
  • Work plan / Feasibility study of the project undertaken
  • Security bond
  • Interpol letter from home country