Uganda has enacted the Income (Amendment) Act 2026 and Excise Duty (Amendment) Act 2026 after Presidential assent on 20 August 2026, following Parliament’s reconsideration of the two tax amendment Bills.
Uganda has enacted the Income (Amendment) Act 2026 and the Excise Duty (Amendment) Act 2026 after President Yoweri Museveni assented to the two Bills on 20 August 2026.
The legislation follows the reconsideration of the Income Tax (Amendment) Bill 2026 and the Excise Duty (Amendment) Bill 2026 by Parliament. Presidential assent converted the Bills into Acts.
The enactment comes after Parliament’s Monsoon Session 2026, which ran from 20 July to 13 August 2026 and comprised 19 sittings. The Session covered a range of legislative measures, including taxation, MSMEs, mining, public examinations, co-operatives, higher education, foreign contributions and the Supreme Court.
At the start of the Session, 28 Bills were pending before Parliament. During the Session, 11 Acts received Presidential assent, while one Bill was introduced and remained pending and two Bills were referred to Committee.
The Session also resulted in legislation covering tribunal reforms, MSME financing, mining regulation, public examination integrity, digital payments and the functioning of the Supreme Court. Parliament further approved the renaming of the State of Kerala as ‘Keralam’ and passed measures concerning evidentiary and regulatory frameworks.
Details of the provisions contained in the Income (Amendment) Act 2026 and the Excise Duty (Amendment) Act 2026 are expected to be reported separately.
The enactment of the two tax Acts adds to the legislative measures approved during the 2026 Monsoon Session, which included reforms affecting taxation and other areas of economic and regulatory policy.
