How to get a Tax Identification Number (TIN) in Uganda

Having a Tax Identification Number (TIN) is no longer a mere formality but a necessity for individuals and businesses in Uganda.

A TIN is essential for paying taxes, opening certain business accounts, registering a company, applying for government contracts, and carrying out various financial transactions.

Are you confused about how to apply and get a TIN? Worry not.

In this guide, I will walk you through the process of how to get a TIN for both individuals and companies (non-individuals) from Uganda Revenue Authority (URA).

Let’s dive right in.

Summary of the Process on how to get a (TIN) Tax Identification Number

For individuals, head to the URA website > Click Home > Select Domestic Taxes > Click Get a TIN > Choose Instant TIN Application > Tap the Click to apply for an Instant TIN button > Choose whether you are an individual or applying for a business and input the required details accordingly.

For non-individuals, Head to the URA website > Click Domestic Taxes > Select Get a TIN > Choose TIN Registration – Non-Individual from the left sidebar > Click the “Click here for a non-individual TIN” button (close the loading pop-up if it does not progress) > Select New Form > Download the TIN Non-Individual Form (Excel) > Complete the form with your business details (e.g., BRN, address, etc.) > Enter the Applicant Name on the upload page > Upload the completed form > Enter the CAPTCHA > Click Upload and wait for URA to review and respond.

What is a TIN?

A TIN is a unique 10 digit code assigned to an individual or business to enable them use it for tax payment purposes.

However, under the proposed changes that are yet to take effect, Ugandans will be allowed to use their National Identification Numbers (NINs) in place of a TIN for tax purposes.

Similarly, businesses will be permitted to use their Business Registration Numbers (BRNs) as a substitute for TINs, streamlining identification and compliance processes.

Step-by-step Process on How to get a (TIN) Tax Identification Number for Individuals in Uganda

Head to the URA website
Click Domestic Taxes
Click Get a TIN
Click the “Click to apply for Instant TIN” button. You’ll be directed to a page where you should choose the applicant category i.e individual.
Fill in the necessary details such as personal information, source of income and your address and details. Ensure that you provide the correct email address and phone number, as the URA will send your TIN details to those contacts
Click the CAPTCHA to prove that you are not a robot
Submit the application.
Upon successful submission, you will receive an email with your newly registered TIN details in a pdf

No fees involved.

Step-by-step Process on How to get a (TIN) Tax Identification Number for Non-Individuals in Uganda

A non-individual TIN is one issued to companies, partnerships, government entities, international organisations and other entities that are not individuals.

Currently, the process is automated, and a company is assigned a TIN at the point of registration with the Uganda Registration Services Bureau (URSB).

However, companies that were registered before this system was implemented or entities that just registered as business (and not companies) are required to apply for a TIN separately, following the process outlined below.

Head to the URA website
Click Domestic Taxes
Click Get a TIN
On the left side bar, select the option of TIN Registration Non-individual
Click the “Click here to for a non-individual TIN” button. A pop-up window displaying a processing animation may appear. Since it does not show any visible progress and may continue loading indefinitely, you may close it and proceed with the application.
Click inside the field on the screen and select “New Form” from the options provided. A list of downloadable forms will appear.
Download the TIN Non-Individual Form (Excel format).
Complete the form by entering the required business details, such as the Business Registration Number (BRN), business address, and other relevant information.
On the same page where you downloaded the form, fill in your Applicant Name, the individual uploading the application form.
Upload the completed Excel form.
Enter the CAPTCHA code as displayed.
Upload the file.
Tap the Upload button. Await the response from URA.

Unlike the individual TIN, a non-individual TIN is not issued automatically upon uploading your filled application.

This is because URA will have to first examine your application and verify the details in it.

Who issues a TIN?

The TIN is issued by the Uganda Revenue Authority which is the government agency in charge of collecting taxes in Uganda.

Who should apply for a TIN?

Individuals
Businesses such as companies, partnerships

What Documents are Required to Register a TIN?

The following documents are what are required during registration for a TIN according to URA. They are marked M where they are mandatory and O where the document is optional. These are also provided on the URA website.

For Individuals

Adult Citizens

National ID
NSSF Card
Driving Permit
Employee’s ID
Voter’s Card
Passport
Village Identity Card
Financial Card
Current Bank Statement (Past 90 days)

Minor

A copy of the Legal/Court document of guardianship

Non-Citizens

Passport
Visa
Work permit
Refugee ID (Mandatory for refugees)

Diplomats

Diplomatic Foreign Affairs ID
Letter from the Ministry of Foreign Affairs

Business Name

Business Name Registration Certificate (in case of a sole proprietorship)

For Non-Individuals

Private Company

Certificate of Incorporation (M)
Company form 20 (M)

Public Company

Certificate of Incorporation (O)
Memorandum between Government and Entity (M)

Foreign Company

Certificate of Registration (M)
Company form 19 (M)
Company form 21 (M)

For Partnerships

General Partnership

Certificate of Registration (M)
Statement of Particulars (M)
Partnership deed (O)

Limited Liability Partnership

Certificate of Registration (M)
Statement of Particulars (M)
Memorandum and Articles of Association(M)

For International and Diplomatic Organizations

Diplomatic Mission

Letter from Permanent Secretary Ministry of Foreign Affairs (M)

International Organizations

Letter from current Respective Head of Mission (M)

Government entities

Ministry

Letter from line ministry(M)

Parastatal/Agency/Authority

Act of Parliament (M)

Government funded project

Letter from line ministry(M)
Act of Parliament (O)

Government Schools/ Government aided Schools

Gazette (M)
Letter from Ministry of Education (M)

Government Universities

Act of Parliament (M)

Local Authority

City Council
City Division Council
District Council
Municipal Council
Municipal Division
Council
Sub County Council
Town Council

All the above need proof of an Act of Parliament (M) and a Statutory Instrument(M)

Other Entity types

Club, Society or Associations

Certificate of Registration (M)
Club Constitution (O)

Estate or Trust

Certificate of registration (M)
Trust deed (O)

NGO

NGO Certificate (M)
Constitution
Certificate of Registration (O)

Conclusion

I hope you found this post insightful. In case you find any issues while registering for a TIN, kindly let me know in the comment section. I will be able to support you.

If you are experiencing challenges with registering a TIN for your business, filing tax returns, or meeting other tax compliance requirements, the JurisPilot team of tax experts is ready to assist you.