INTIEAUganda · Tax Incentives for renewable energyPolicyIn force

Tax Incentives for renewable energy

Uganda offers a range of fiscal incentives, including investment capital allowances ( i.e. , tax deductible expenditure) and exemption for duties and taxes for imports of plant and machinery. These incentives were last updated in June 2005. Under the Value Added Tax (VAT)…

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Country / jurisdiction: Uganda · Year: 2005 · Status: In force · Level: National · Type: Voluntary

Uganda offers a range of fiscal incentives, including investment capital allowances ( i.e. , tax deductible expenditure) and exemption for duties and taxes for imports of plant and machinery. These incentives were last updated in June 2005.

Under the Value Added Tax (VAT) Amendment Bill, the following items are exempted from VAT:

Photosensitive semi-conductor devices, including PV devices assembled into modules or panels;

Solar water heaters; and

Specialised vehicles, plant and machinery, feasibility studies, engineering designs and consultancy services, and civil works related to hydro power.

Official source: http://www.fice.go.ug/index.php?option=com_docman&task=doc_download&gid=55&Itemid=126&ei=ZUwQU-mVC4yR1AHS6YHQBg&usg=AFQjCNEPuXRv4PnPPdVQPw581F6VSh8Ktg%20

Source

https://www.iea.org/policies/6009

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