Tax & EFRIS

Uganda's Income Tax Act requires landlords to withhold tax on rent paid to non-individual landlords above a threshold. The system handles this automatically:

1. Settings → Tax — configure your WHT rate (default 6%) and the income threshold.
2. Mark a tenant or landlord as whtApplicable on their profile.
3. When a rent payment is recorded, the system computes WHT, posts a liability to account 2400 (Withholding Tax Payable), and credits the tenant for the gross amount minus withholding.
4. Issue a WHT certificate to the tenant via Tax → Certificates.

Tax → Certificates generates the URA-style WHT certificate PDF: gross rent, withholding rate, withholding amount, net paid, certificate number, TIN. One certificate per tax period per tenant.

The Electronic Fiscal Receipting & Invoicing System is mandatory for VAT-registered businesses in Uganda. PropertyOS integrates with EFRIS so every commercial invoice gets a fiscal device number (FDN) and a verification QR code without leaving the dashboard.

1. Settings → EFRIS — paste your TIN, branch ID, device ID, and API credentials from URA.
2. Toggle EFRIS enabled.
3. Rent / bill invoices marked VATABLE auto-submit to EFRIS on issuance. The FDN and QR code appear on the PDF.
4. Failed submissions retry from the EFRIS queue in Settings → Jobs.

• VAT — applied to commercial rents and most services. Default 18% in Uganda.
• Withholding — applied to rent paid to non-individual landlords.
• Local Service Tax — flat per-employee tax (Uganda); track via journal entry if applicable.
• Stamp duty — on lease execution; logged as a one-off expense on the property.

Manage rates and codes under Tax → Tax Settings. Each rate can be attached to specific GL accounts (e.g., VAT to revenue 4100).

Tax → Summary aggregates every tax-tagged GL entry over a period. Grouped by tax type, currency, and account. Used as the basis for monthly URA filings.