Landlord & Owner Tax Notice

Mandatory clarity notice · Uganda · 23 July 2026

PropertyPath does not pay your taxes. By listing property or collecting rent through PropertyPath, you acknowledge that you remain fully and solely liable to the Uganda Revenue Authority (URA), KCCA/local governments, and any other competent authority for all taxes and statutory payments related to your property and rental income.

Taxes commonly relevant to property owners

Rental income tax (URA) — Individuals are commonly taxed on gross rental income under URA rules (illustrative rate often cited at 12%; always confirm current law). Companies follow corporate income tax rules.
Withholding on commercial rent — May apply in certain commercial arrangements.
Local property rates / ground rent — Municipal or city council rates by location and class.
Stamp duty on leases — May apply to formal lease instruments.
VAT (18%) — May apply to taxable commercial supplies if you are VAT-registered.
Tax on disposal — Gains or income on sale of property may be taxable.

Your choices on PropertyPath

During landlord onboarding and in the Owner Portal you must accept this notice and choose a preference:

Self-manage / pay separately — You remit taxes yourself outside the platform (default recommended understanding).
From rent (convenience only) — You may request a future feature that estimates or withholds amounts from rent. Even then, legal liability remains yours. PropertyPath is not converted into a tax agent unless a separate written remittance agreement is executed.

Why this matters

This notice is designed to prevent misunderstanding that the platform absorbs owner tax obligations. Misrepresenting tax responsibility can create legal risk for owners. PropertyPath will cooperate with lawful requests from authorities but does not assume owners’ tax debts.

Not advice

This page is informational, not tax, legal, or accounting advice. Consult a licensed Ugandan tax practitioner or URA for your situation.