Rates in force for this estimator
The rates applied to the guide value
These are the percentages behind the calculator. The customs value is the CIF from the URA guide, converted at the exchange rate you enter.
| Charge | Rate used here | Charged on |
|---|---|---|
| Import duty | 25%, editable | CIF |
| Excise duty | 10% for a passenger petrol or diesel vehicle over 2,000 cc. Otherwise 0%. | CIF plus import duty |
| VAT | 18% | CIF plus import duty plus excise |
| Withholding tax | 6% | CIF |
| Environmental levy | 0%, 20% or 50%, by age and class | CIF |
| Infrastructure levy | 1.5% | CIF |
| Import declaration fee | 1% | CIF |
Why import duty is editable
URA’s public car example uses 25%. That is also the rate Uganda has applied to built-up passenger vehicles, including the electric and hybrid headings that temporarily sat at zero and were put back to 25%. The guide contains tractors, trailers and heavy goods headings whose East African Community tariff can be lower. The HS code is shown with each row so the percentage can be changed before you rely on the total.
Excise is only on the larger passenger engines
A passenger vehicle running on petrol or diesel, with an engine above 2,000 cc, is charged excise at 10% of the duty-inclusive value. The same estimate uses 0% for hybrids, battery-electric vehicles, motorcycles and goods vehicles. Fuel is read from the HS code: 8703.21 to 8703.24 as petrol, 8703.31 to 8703.33 as diesel, 8703.40 to 8703.70 as hybrid, and 8703.80 as electric. You can override that if the code and the vehicle disagree.
A motorcycle also pays a separate excise of UGX 500,000 at first registration. That charge is in the Excise Duty (Amendment) Act, 2026, in force from 1 July 2026. It is not a percentage of CIF. The calculator adds it only when the class is a motorcycle and the box is ticked. The older registration fee is listed on the after-customs page.
Exchange rate
URA converts the foreign-currency customs value with the rate it publishes for the month. The optional figure fetched on the calculator is a market rate from ExchangeRate-API. It is labelled as a market rate and stored only in this browser. Replace it with the rate on the declaration.
The age bands that choose 0%, 20% or 50% are on the age and levy page. Registration and stamp duty are not in this table; they are charged after customs.