How to Register a Business in Uganda

Starting a business in Uganda requires proper registration with the relevant authorities. This comprehensive guide walks you through the process.

Types of Business Structures

1. Sole Proprietorship

• Easiest to set up
• Owner has unlimited liability
• Suitable for small businesses

2. Partnership

• Two or more people share ownership
• Shared liability and profits
• Requires partnership agreement

3. Limited Company

• Separate legal entity
• Limited liability protection
• More complex registration

Registration Process

Step 1: Name Reservation

• Visit URSB (Uganda Registration Services Bureau)
• Search for available business names
• Reserve your chosen name (UGX 100,000)
• Name reservation lasts 60 days

Step 2: Gather Required Documents

• Completed registration forms
• Memorandum and Articles of Association (for companies)
• Copies of directors'/partners' IDs
• Proof of physical address
• Tax Identification Number (TIN)

Step 3: Submit Application

• Submit documents to URSB
• Pay registration fees:
  • Sole proprietorship: UGX 50,000
  • Partnership: UGX 100,000
  • Limited company: UGX 200,000+

Step 4: Obtain Business License

• Apply at KCCA or local district authority
• Provide business registration certificate
• Pay annual license fees

Step 5: Register for Taxes

• Register with Uganda Revenue Authority (URA)
• Obtain TIN if you don't have one
• Register for VAT if annual turnover exceeds UGX 150 million

Timeline

• Name reservation: 1-2 days
• Business registration: 3-7 days
• Business license: 5-10 days
• Tax registration: 1-3 days

Important Tips

• Keep all original documents safe
• Renew your business license annually
• Maintain proper accounting records
• Comply with tax obligations
• Consider hiring a lawyer or accountant for complex structures

For assistance with business registration, consider consulting with a commercial law practitioner.

Governing law (as amended)

• The Companies Act, 2012 (Act No. 1 of 2012) (as amended) (limited companies)
• The Partnership Act, 2010 (Act No. 3 of 2010) (as amended) (partnerships)
• The Registration of Businesses Act / Business Names Registration Act, Cap 213 (as amended) (sole proprietorships and business names)
• The Tax Procedures Code Act, 2014 (as amended) and the Value Added Tax Act, Cap 340 (VAT registration threshold)
• The Trade Licensing Act, Cap 101 (as amended) (business licensing by KCCA and local authorities)

Currency note — reviewed September 2026: Ugandan statutes are amended frequently. Always confirm the current consolidated version of each Act and any later amendments with a qualified legal practitioner or the official Uganda Gazette before relying on this information. For case-specific advice, consult a verified advocate on AdConnector.