Investment Incentives

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  1. Investment Capital Allowances\r\n
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    • Initial Allowance on plant and machinery 50-75%
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    • Start up cost spread over 4 years 25% p.a.
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    • Scientific research expenditure 100%
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    • Training expenditure 100%
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    • Mineral exploration expenditure 100%
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    • Initial Allowance on Hotel and Industrial Buildings 20%
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    • Deductible annual Allowances (depreciable assets)
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    • Depreciation rates of assets range 20-40%
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    • Depreciation rate for Hotels, Industrial Buildings & Hospitals 5%
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  3. . Investors who register as investment traders are entitled to VAT refund on building materials for industrial/commercial buildings
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  5. Duty and Tax free import of Plant & Machinery
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  7. First Arrival Privileges in the form of duty exemptions for personal effects and motor vehicle (previously owned for at least 12 months) to all investors and expatriates coming to Uganda
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  9. Export Zones (Provisional)\r\n
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    • A ten year corporation tax holiday
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    • Duty exemption on raw materials, plant and machinery and other inputs
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    • Stamp duty exemption
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    • Duty draw back to apply on input of goods from domestic tariff area
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    • No export tax
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    • Exemption of with holding tax on interest on external loans
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    • Dividends repatriated to get relief from double taxation
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Where should you invest?

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Investment opportunities abound in the following areas

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  • Agriculture
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  • Livestock
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  • Fisheries
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  • Forestry
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  • Manufacturing
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  • Mining
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  • Infrastructure
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  • Financial services
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  • Tourism
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  • Printing and publishing
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