UFZEPA

Incentives to Free Zone Investors

Uganda offers one of the most competitive Free Zone incentive packages in Africa, designed to accelerate export-led investments through tax holidays, import/export exemptions, and business facilitation services.

Note: These incentives apply to licensed Free Zone Developers, Operators, and Managers.

Fiscal Incentives

10-year Income Tax Exemption for Developers (≥ USD 50M) and Operators (≥ USD 10M Foreign / USD 2M Ugandan).
Exemption from taxes and duties on all EPZ inputs for export use.
VAT & Withholding Tax exemption on agricultural & industrial inputs.
Unrestricted profit repatriation after tax.
5-year tax exemption on plant & machinery used in Free Zones.
Import duty exemption on goods entering Free Port Zones.
50% initial capital allowance for buildings 50km+ outside Kampala.

Non-Fiscal Incentives

Access to infrastructure, utilities, and skilled labor.
On-site customs inspection of goods, people, and vehicles.
One-Stop Center for fast-track licensing and approvals.
Warehousing of non-export goods when capacity allows.
Simplified operations and regulatory compliance.

Download Full Incentives Guide (PDF)

Incentives To Free Zone Investors

Incentives to Free Zone Investors

Fiscal Incentives

Non-Fiscal Incentives