6% off your gig? What Uganda’s new Tax law means for entertainers

What the report says

President Yoweri Museveni has assented to Uganda’s Income Tax (Amendment) Act, 2026, which introduces a 6% withholding tax on payments to public entertainers, according to Sqoop Uganda. The publication says the law was assented to on August 20, 2026, and is set to take effect from July 1, aligning with the start of the 2026/27 financial year.

Sqoop Uganda reports that the new rule applies to gross payments made to public entertainers, meaning the tax is deducted from the fee rather than added on top. In a simple example, a Shs10 million booking could result in Shs600,000 being withheld and remitted to the Uganda Revenue Authority, leaving the performer with Shs9.4 million if the payment falls fully under the rule. The article says this could affect how artistes and promoters negotiate fees and structure contracts.

The reported definition of “public entertainer” is broad and includes performers working on stage, radio, television and digital platforms. That means musicians, comedians, actors, DJs, presenters and content creators may all need to consider the new withholding process. Sqoop Uganda also notes that payments to non-resident public entertainers are generally taxed at a higher 15% rate, based on URA guidance.

The article frames the change as part of Uganda’s wider push to formalize a growing creative economy. It may improve record-keeping and business transparency, but it could also place added pressure on smaller entertainers and promoters if compliance becomes burdensome.