In a strategic move aimed to capture more tax payers to grow Ugandas tax base,Uganda Revenue Authority the country’s tax body opened its 2025/26 tax return filing season, unveiling a transformative reform that will see taxpayers transit from using the Tax Identification Number (TIN) to the National Identification Number (NIN).
As of January 2025, the Uganda Revenue Authority (URA) reported having approximately 4.8 million taxpayers. This is a recent figure, following a previous report of 4,064,432 taxpayers as of December 31, 2023
Under the new system, citizens’ NINs, issued by the National Identification and Registration Authority (NIRA), will replace the traditional TIN, allowing individuals to use a single identification number for tax compliance, payments, license applications, and other government services.
“This integration will simplify tax administration, eliminate duplicate records, and streamline access to public services,” URA said in a statement released on its official platforms under the #LearnTaxUg campaign.
The move, enacted under the Tax Procedures Amendment Bill, is part of the government’s broader digital transformation agenda aimed at creating a unified digital identity, improving efficiency, and reducing opportunities for tax evasion. Businesses registered with the Uganda Registration Services Bureau (URSB) will similarly use their URSB registration numbers in place of TINs.
URA officials emphasized that the reform will not only make compliance easier for citizens and businesses but also enhance transparency and improve government service delivery. The authority also reminded taxpayers to submit their returns on time to avoid penalties.
As part of the tax reforms, URA confirmed a new incentive for startups: companies registered after July 1, 2025, with a capital of up to Shs 500 million, will enjoy a three-year income tax exemption. This initiative aims to encourage innovation and growth within Uganda’s startup ecosystem.
The transition from TIN to NIN is considered one of the most significant public administration reforms in recent Ugandan history, aligning with the government’s Vision 2040 plan to establish a fully digital economy.
The URA has set a tax collection target of approximately UGX 36.7 trillion for the 2025/2026 financial year. This is an increase of about UGX 5.3 trillion (17%) from the previous year’s target.
The overall domestic revenue target is UGX 35.692 trillion, with UGX 33.394 trillion from tax revenue and UGX 2.298 trillion from non-tax revenue.
URA is relying on its strategy, including the implementation of digital tax solutions, to achieve this ambitious goal