Uganda Revenue Authority (URA)
Form DT-2004 — Non-Individual Income Tax Provisional Return
Declare your company's estimated income and pay provisional corporate tax to URA
- Form ID
- DT-2004
- Who must file
- All resident and non-resident companies with chargeable income in Uganda
- Filing frequency
- Annual (with provisional payments at month 6 and month 12)
- Filing deadline
- Within 6 months after the end of the accounting period
- Regulator
- Uganda Revenue Authority (URA)
Form DT-2004 is the Income Tax Provisional Return for non-individual taxpayers filed with the Uganda Revenue Authority. Companies file provisional returns mid-year, paying 50% of estimated tax at month 6 and the remainder at month 12, then file a final self-assessment return within 6 months of year-end.
Uganda's corporate income tax is charged at 30% of chargeable income. Late filing attracts a penalty of UGX 200,000 or 2% of the tax liability, whichever is higher, plus interest at 2% per month on overdue tax. Filing is done via the URA e-Tax portal at etax.ura.go.ug.
Learn more about how HeadOffice can help you manage your Ugandan business finances and stay on top of your tax obligations.