By David Rupiny

The Uganda Investment Authority has released new guidelines setting clear thresholds for investors, aimed at driving local industrial growth and job creation.

​Here are the key conditions:

​✅ Local investors must utilize at least 70% local raw materials in their business.

​✅ Both local and foreign investors are required to employ at least 60% Ugandans or East Africans.

​✅ Companies must ensure 80% of their total product is designated for export.

​✅ For industrial park projects, foreign investors face a USD 50 million threshold, while local investors are required to commit USD 10 million.

​✅ For smaller-scale manufacturing, local investors must invest USD 300,000 in Kampala or USD 150,000 in upcountry areas.

Investing in Uganda comes with incentives:

✅ 10-year income tax exemption on rentals in industrial parks and free zones.

✅ Indefinite tax exemptions for qualifying non-profit organisations.

✅ Special income tax deductions for eligible investments.

✅ 100% depreciation on mining exploration equipment.

A competitive destination for investors seeking long-term growth.

Uganda offers a competitive investment environment with clear conditions that promote local value addition, job creation and exports.

Key requirements include:

✅ At least 70% local raw materials for local investors

✅ At least 60% Ugandan or East African employees

✅ 80% of production is targeted for export.

These measures are designed to strengthen industrialisation and drive sustainable economic growth.

Are you a local or foreign investor?

Every investor must acquire an Investment License from the Uganda Investment Authority www.ugandainvest.go.ug / [email protected] and must meet a minimum capital requirement of $50,000 & $250,000 for local and foreign investors, respectively.

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