Uganda Revenue Authority (URA) called on Kampala’s property owners to fully adopt the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) during a high level meeting at the Mestil Hotel earlier today.
The session brought together many of the city’s most influential landlords, developers and investors for an open discussion with URA leadership about the persistent stagnation of rental‑income tax.
Key Highlights
- Recognition of pioneers – Commissioner General John R. Musinguzi singled out Dr Sudhir Rupaleria as a leading landlord who has already embraced EFRIS. “We appreciate the pioneers that have embraced the usage of EFRIS like Dr. Sudhir Rupaleria,” Musinguzi said.
- Sector contribution – Musinguzi noted that real‑estate accounts for 6‑7 % of Uganda’s GDP, generates jobs, and supports manufacturing, cement, iron‑bars, and the financial sector.
- Compliance gaps – Commissioner of Domestic Tax, Denis Kugonza Kateeba, explained that recurring gaps have led to inaccurate rental‑income declarations, invalid tax claims and failure to issue proper receipts.“Issuing an EFRIS receipt is a matter of law today. The receipt must match the tenancy agreement, the rental amount, and be issued under the correct landlord entity,” Kugonza warned.
- Landlords’ stance – Ambassador Godfrey Kirumira, chairman of the landlords’ association, affirmed that EFRIS is a tool for stronger tax administration, not an additional tax, and pledged voluntary compliance.
- Fiscal reality – Uganda’s tax‑to‑GDP ratio stands at 14.3 %, while debt consumes 40 % of annual revenue. Musinguzi cautioned that evading taxes only deepens the country’s debt burden.
- Support measures – URA will deploy a dedicated technical team to help landlords transition to EFRIS without difficulty.
Why EFRIS Matters
- Legal requirement – All rental receipts must be issued through EFRIS; non‑compliance is illegal.
- Transparency – Matching receipts to tenancy agreements ensures declared income aligns with actual rentals.
- Efficiency – Proper use simplifies tax administration for both taxpayers and URA.
Commissioner General John R. Musinguzi emphasized that while the real‑estate sector grew by 7 % in the 2025/2026 financial year, rental‑income tax actually declined by 1 %, unlike other tax heads that posted double‑digit growth. He concluded that adopting EFRIS is the essential step to unlock the sector’s full fiscal potential.
Meeting highlighted how visionary leaders like Dr. Sudhir Rupaleria are shaping Uganda’s digital tax evolution paving the way for innovation and sustainable growth in property taxation.
