The Uganda Revenue Authority (URA) is the central government agency responsible for the assessment, collection, and accounting of tax and non-tax revenue on behalf of the Government of Uganda. Established in 1991 as a semi-autonomous body, URA was created to professionalize tax administration, improve efficiency, and widen the national revenue base to support public expenditure and national development. It operates under the supervision of the Ministry of Finance, Planning and Economic Development.

URA manages a broad range of domestic and international tax functions, including income tax, value added tax (VAT), excise duty, customs duties, and other statutory levies. Through customs services, the Authority regulates cross-border trade, facilitates imports and exports, and combats smuggling and illicit trade. It also leverages digital systems such as e-tax platforms, electronic fiscal devices, and online taxpayer services to simplify compliance, enhance transparency, and strengthen enforcement.

Institutionally, URA is guided by a Board of Directors and supported by specialized departments covering domestic taxes, customs, enforcement, legal services, and taxpayer education. Beyond revenue collection, the Authority promotes voluntary compliance through awareness campaigns, stakeholder engagement, and capacity building for businesses and individuals. By mobilizing resources for government programmes, URA plays a critical role in financing infrastructure, social services, and Uganda’s overall economic transformation.