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Artists to URA: Understand us before imposing taxes

What you need to know:

  • The artists argue that the taxman should first ascertain how the industry works before determining which taxes they can pay.


The Culture and Creative Industries in Uganda are increasingly attracting the attention of various stakeholders, the latest being Uganda Revenue Authority (URA), which seeks to make artistes across the multidisciplinary spectrum to familiarize themselves with proper business practices and fulfill their obligation of paying taxes from their earnings.


The Income Tax Act is the law on taxable income by any Ugandan, including artistes. It provides for business, employment and property income.

Mr Anthony Kakooza, a lawyer at Byenkya, Kihika & Company Advocates, says it means an artiste has to pay income tax after gaining an income from his or her music as a business, for example performances; income made on music by way of a salary as, say, an artiste employed by a music studio company and paid a monthly salary for his or her music; or income made from music as an asset (or property) through its utilisation in radio or TV adverts, licensing, caller back tones, and movie soundtracks.

Source: Monitor

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