Uganda Property Taxes & Fees 2025 | RFDevelopers Guide

Understanding Property Taxes and Fees in Uganda

A Guide for Buyers Eyeing Premium Apartments in Kololo and Kampala

By RFDevelopers Uganda – Building Uganda’s Future Through Exceptional Real Estate Development

When you’re planning to purchase property—especially luxury apartments in areas like Kololo—understanding the full scope of taxes and fees involved is crucial. Beyond the purchase price, several mandatory costs apply during and after acquisition.

At RFDevelopers Uganda, we believe in empowering our clients with clarity and transparency. Here’s a detailed, fact-checked breakdown of what you can expect in Uganda’s property market today.

1. Stamp Duty on Property Transfers (1.5%) What is it? Stamp duty is a legal tax charged by the Uganda Revenue Authority (URA) on the transfer of land or property.

 Applicable Rate: 1.5% of the property’s value (whichever is higher between market and sale value).

 Who Pays: The buyer. 

When It’s Paid: During the transfer and registration of the land title.

Example: If your apartment in Kololo is valued at UGX 500 million, the stamp duty will amount to UGX 7.5 million.

2. 📄 Stamp Duty on Agreements (UGX 15,000) Besides the property transfer, stamp duty is also payable on sale agreements and leases. Rate: UGX 15,000 per document for sale agreements, leases, or contracts. This applies even if the agreement is between private parties.

3. Legal & Conveyancing Fees (1–2%)

What is it? These fees cover all legal processes including sale agreement drafting, land title verification, and transaction closure.

 Standard Rate: 1% to 2% of the property’s value. Always work with a certified real estate lawyer in Uganda to ensure all land and title records are verified.

4. 🏢 Land Title Registration Fees (UGX 20,000–50,000) Once the transfer is complete, you’ll need to register the new title with the Uganda Land Registry. Fee Range: Between UGX 20,000 and UGX 50,000, depending on the nature of the transaction and title.

5. 🌍 Ground Rent (UGX 1,000/year for Mailo) If you’re purchasing property on mailo or leasehold land: Mailo Land: Annual rent is legally capped at UGX 1,000, reviewed every five years. 

Leasehold Land: Ground rent is determined by lease terms, especially in urban centers like Kololo. At RFDevelopers, all lease and rent obligations are clearly outlined in your purchase documents

. 6. Property Rates (6% for Non-Owner Occupied Units) Charged by: Kampala Capital City Authority (KCCA).

 What Are They? Annual rates based on the ratable value (estimated rental income) of your property. Rate: 6% for non-owner-occupied and commercial units. Exemptions: Owner-occupied residential units are exempt, per KCCA policy.

Example: A Kololo apartment with a rental value of UGX 30 million per year would attract UGX 1.8 million in property rates annually (if not owner-occupied).

7. Property Valuation Fees (UGX 500,000–2,000,000) If you’re financing your home through a bank or need an official valuation for transfer or legal purposes: Fee Range: UGX 500,000 to UGX 2 million, depending on the size and location. RFDevelopers can recommend certified valuers familiar with the luxury market in Kampala.

8. 🏦 Mortgage-Related Charges For those financing their property through a bank, expect additional charges:

 Loan Processing Fee: 1–2% of the loan amount. 

Mortgage Registration Fee: Around UGX 100,000–500,000. 

Insurance: Both life and property insurance are typically mandatory. Banks like Stanbic, Housing Finance Bank, and Absa offer property financing solutions for Kololo buyers.

9. Ongoing Service Charges (UGX 200,000–500,000/Month) At Skyrise Apartments Kololo, monthly service charges cover: Security & CCTV Elevator & generator maintenance Cleaning of common areas Garbage collection Gym, swimming pool, and landscaped gardens upkeep Expected Range: UGX 200,000 to UGX 500,000/month, depending on unit size and amenities used.

Cost of Living Snapshot: Kololo, Kampala Kololo is Kampala’s most sought-after neighborhood—known for its tranquility, diplomatic presence, and top-tier services.

 Utilities: UGX 500,000 – 800,000/month Groceries: UGX 600,000 – 1 million/month for a household

 Dining Out & Lifestyle: Higher-end, with plenty of upscale restaurants nearby

 Medical Access: Close to Medipal International and Kampala Hospital Proximity: 5 minutes to Acacia Mall, 10 minutes to CBD Final Thoughts: Be Prepared, Invest Smart At RFDevelopers, we believe in excellence—not just in design and finish, but also in the information we provide. Understanding Uganda’s property taxes and legal obligations is part of owning responsibly and investing wisely. When you choose a home like Skyrise Apartments Kololo, you’re not just buying a space—you’re entering a premium lifestyle supported by clear documentation, sustainable design, and strong legal foundations.

Want to Know More About Buying in Kololo? Contact RFDevelopers Today 📞 +256 767 936 383 📧 [email protected] 🌐 www.rfdevelopers.ug 🏢 Office 331, Acacia Mall, 4th Floor, Kampala 📍 Property Location: 6 Makindu Lane, Kololo #Rfdevelopersug | Excellence in every detail, value in every square foot.

Disclaimer: This article is based on verified public tax policy and legal practice as of July 2025. Rates and fees may change. Always consult with legal and tax professionals for up-to-date, personalized guidance.