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3 min read · 25 Aug 2026

What is withholding tax and does it apply to my shop?

Withholding tax (WHT) is tax deducted at source ($6\%$ for local supply of goods/services).

Direct answer

Withholding tax (WHT) is tax deducted at source ($6\%$ for local supply of goods/services). It applies primarily if you supply goods to designated withholding agents such as government bodies or large corporations.

Practical tips

- Always ensure you understand the withholding requirements. - Keep detailed records, as mentioned: 'it...' - Seek professional advice when in doubt about legal or financial matters.

Topics: Uganda · FAQ · Business · URA · Taxes

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