investment 8 July 2026 Uganda Investment Authority
Uganda Investment Authority Unveils New Guidelines for Investors
The Uganda Investment Authority (UIA) has introduced revised guidelines to stimulate local industrial development and employment. These new rules establish specific investment thresholds and operational requirements for both domestic and international businesses. Source: https://ugandainvest.go.ug/want-to-invest-in-uganda-here-are-some-guidelines
The Uganda Investment Authority (UIA) has announced updated guidelines designed to foster domestic industrial growth and boost job creation within the country. These revised regulations aim to create a more structured and beneficial investment climate for all.
A key focus of the new directives is the promotion of local resource utilization. Local investors are now mandated to use a minimum of 70% local raw materials in their operations. This measure is intended to strengthen domestic supply chains and add value within Uganda.
Furthermore, the guidelines emphasize job creation for the local workforce. Both Ugandan and foreign investors are required to ensure that at least 60% of their employees are either Ugandan nationals or citizens of other East African Community member states. This policy aims to enhance employment opportunities for regional citizens.
To encourage export-oriented production, companies are expected to designate at least 80% of their total output for export markets. This directive supports Uganda’s balance of payments and integration into global trade.
Specific capital investment thresholds have also been set. For projects within industrial parks, foreign investors must commit a minimum of USD 50 million, while local investors are required to invest USD 10 million. Smaller-scale manufacturing in Kampala requires a USD 300,000 investment from local investors, reduced to USD 150,000 for investments located upcountry.
Investors seeking to operate in Uganda must obtain an Investment License from the UIA. The minimum capital requirements are set at USD 50,000 for local investors and USD 250,000 for foreign investors.
The UIA also highlighted several incentives available to investors, including a 10-year income tax exemption on rentals for businesses in industrial parks and free zones, indefinite tax exemptions for qualifying non-profit organizations, special income tax deductions, and a 100% depreciation allowance on mining exploration equipment.
These comprehensive guidelines and incentives position Uganda as a competitive destination for investors seeking sustainable long-term growth and local economic development.
More information can be found on the Uganda Investment Authority website: ugandainvest.go.ug.