ManyaGuide How much tax to import a used car into Uganda (URA 2026 guide)
Expect taxes of about 100% of the car's URA value for a car over 9 years old: import duty 25%, VAT 18%, withholding 6%, infrastructure levy 1.5% and an environmental levy. Cars 15 years or older can't be imported.
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Importing a used car into Uganda is expensive. Taxes alone often cost about as much as the car. Here's how URA works it out, so you can budget before you buy.
The taxes on an imported used car
URA charges each tax on the car's customs value (CIF): cost + insurance + freight to Uganda, as set in URA's valuation database. That's usually not the price on your invoice.
| Tax | Rate |
|---|---|
| Import duty | 25% of CIF |
| VAT | 18% of (CIF + import duty) |
| Withholding tax | 6% of CIF |
| Infrastructure levy | 1.5% of CIF |
| Environmental levy | For cars about 9 years or older. URA's own example uses 50% of CIF |
Worked example (from URA's guide)
For a car URA values at UGX 9,000,000 that is over 9 years old:
| Tax | Amount (UGX) |
|---|---|
| Import duty (25%) | 2,250,000 |
| VAT (18% of 11,250,000) | 2,025,000 |
| Withholding tax (6%) | 540,000 |
| Infrastructure levy (1.5%) | 135,000 |
| Environmental levy (50%) | 4,500,000 |
| Total taxes | 9,450,000 |
So a UGX 9 million car pays about UGX 9.45 million in taxes, before registration.
Age limit
Uganda bans the import of vehicles 15 years old or more (counted from the year of manufacture). A 2026 proposal to cut this to 13 years was rejected by Parliament.
Registration and other costs after clearing
| Item | Cost (UGX) |
|---|---|
| Digital number plates (first registration) | 714,300 |
| Stamp duty on vehicle registration (new from 1 July 2026) | 200,000 (motorcycle: 30,000) |
| Registration fee | Depends on vehicle type and engine size |
| Clearing agent fees | Agree these in writing before shipping |
Private cars pay no annual road licence. Commercial vehicles pay an annual licence based on their capacity.
How to get an exact figure
- Find the car's year of manufacture and model.
- Use URA's motor vehicle tax calculator on ura.go.ug, which uses URA's own value for that model.
- Add registration, plates, stamp duty and your clearing agent's fees.
Tip: a slightly newer car (under 9 years old) avoids the environmental levy and can cost less in total, even if it's more expensive to buy.
Frequently asked questions
How is car import tax calculated in Uganda?
On the URA customs value (CIF): 25% import duty, 18% VAT on CIF plus duty, 6% withholding tax, 1.5% infrastructure levy, plus an environmental levy for older cars.
Can I import a car older than 15 years into Uganda?
No. Vehicles 15 years or older from the year of manufacture are banned.
How much are number plates for a new car?
UGX 714,300 for digital number plates at first registration.
Fees and codes change. Spotted something out of date? Tell us.