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Uganda

Author(s):
International Monetary Fund
Published Date:
July 1997
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Table 1.Uganda: Gross Domestic Product by Industry, at Current Prices, 1991/92–1995/96 1/(In millions of Uganda shillings)
1991/921992/931993/941994/951995/96
Agriculture1,324,2921,869,9101,998,9872,401,2742,519,382
Cash crops79,77887,402113,243304,696294,118
Food crops896,2271,351,5141,388,1591,501,3471,493,528
Livestock228,439279,288320,333387,537475,542
Forestry51,01267,53478,92088,280101,600
Fishing68,83684,17398,331119,414154,594
Industry339,968473,611563,296676,868881,249
Mining and quarrying6,50710,79613,32014,80115,891
Manufacturing159,812216,680265,354311,510397,874
Coffee, cotton, and sugar19,20721,19727,53629,96545,625
Food products21,68829,23135,11746,89864,067
Miscellaneous118,917166,252202,700234,648288,182
Public utilities23,17434,09845,72560,23965,167
Construction150,475212,037238,897290,318402,317
Services435,377588,542653,835802,135955,880
Trade302,030403,130427,783532,906640,144
Hotels and restaurants34,39649,80765,64483,566101,880
Transport and communications98,951135,605160,408185,663213,856
Road72,920103,364122,288139,722161,338
Rail5,9686,4217,6369,85312,828
Air and support services10,24913,28015,92819,25520,094
Communications9,81312,27014,55616,83319,597
Community services487,998693,768819,743947,9121,164,612
General Government105,806143,140180,882212,046248,231
Education91,201147,845174,906188,340223,149
Health39,86956,41158,98962,94870,245
Rents 2/156,864213,949246,810303,543410,500
Miscellaneous94,258132,423158,022181,034212,486
Total GDP at current factor cost2,587,6343,625,8324,035,8604,828,1895,521,123
Of which: nonmonetary794,7531,144,1841,178,8841,284,8041,338,751
Indirect taxes156,691244,450330,861445,059555,912
GDP at current market prices2,744,3253,870,2824,366,7215,273,2486,077,035
Per capita GDP at factor cost 3/150,962203,916219,998255,325283,614
Memorandum item:
Population (in millions, 1991 census)17.117.818.318.919.5
Source: Ministry of Planning and Economic Development.

The national accounts series was revised in July 1996.

Includes owner-occupied dwellings.

In Uganda shillings.

Source: Ministry of Planning and Economic Development.

The national accounts series was revised in July 1996.

Includes owner-occupied dwellings.

In Uganda shillings.

Table 2.Uganda: Gross Domestic Product by Industry, at Constant 1991 Prices, 1991/92–1995/96 1/(In millions of Uganda shillings)
1991/921992/931993/941994/951995/96
Agriculture1,061,5911,160,1891,180,7251,250,4181,302,383
Cash crops71,04971,26778,76085,05198,510
Food crops705,707792,566799,345860,880879,122
Livestock186,067192,900199,107193,948208,957
Forestry43,84546,37848,43350,57252,790
Fishing54,92357,07955,08059,96763,003
Industry278,867302,259340,316409,258489,900
Mining and quarrying6,7827,4887,7638,4718,867
Manufacturing130,533139,787160,896188,143222,284
Coffee, cotton, and sugar16,93114,92918,48416,91928,010
Food products17,23218,80120,53025,15931,086
Miscellaneous96,369106,058121,882146,065163,188
Public utilities19,38320,47821,96724,46126,353
Construction122,169134,506149,690188,183232,396
Services358,020382,979420,015501,984564,707
Wholesale and retail trade240,644254,958275,522335,761379,255
Hotels and restaurants28,17532,37738,69645,99150,658
Transport and communications89,20195,644105,797120,232134,793
Road66,77271,83677,68485,53594,300
Rail5,7855,5857,1539,51810,757
Air and support services7,6718,43010,13913,06016,213
Communications8,9739,79210,82212,11813,523
Community services396,194424,750450,355482,556511,931
General Government78,43683,08486,61792,23995,885
Education77,28380,43383,32987,75493,377
Health31,35532,99934,31035,94137,128
Rents 2/131,955141,599151,096163,323176,777
Miscellaneous77,16586,63595,003103,329108,763
GDP at factor cost2,094,6732,270,1782,391,4112,644,2172,868,922
Of which: nonmonetary633,388685,154683,438718,654727,254
Indirect taxes138,362148,691181,002223,992281,098
GBP at market prices2,233,0352,418,8682,572,4132,868,2093,150,019
Per capita GDP at factor cost 3/122,202127,674130,358139,832147,374
Memorandum item:
Population (in millions, 1991 census)17.117.818.318.919.5
Source: Ministry of Planning and Economic Development.

The national accounts series was revised in July 1996.

Includes owner-occupied dwellings.

In Uganda shillings.

Source: Ministry of Planning and Economic Development.

The national accounts series was revised in July 1996.

Includes owner-occupied dwellings.

In Uganda shillings.

Table 3.Uganda: Gross Domestic Product by Expenditure at Current Prices, 1991/92–1995/96 1/(In millions of Uganda shillings)
1991/921992/931993/941994/951995/96
GDP at factor cost2,587,6343,625,8324,035,8604,828,1895,521,123
Indirect taxes156,691244,450330,861445,059555,912
GDP at market prices2,744,3253,870,2824,366,7215,273,2486,077,035
Resource balance−397,237−618,362−556,111−648,274−885,753
Exports (goods and nonfactor services)198,893234,996365,187567,613734,287
Imports (goods and nonfactor services)596,130853,358921,2981,215,8871,620,040
Consumption2,704,5803,899,7634,281,5215,101,6295,900,366
Private2,439,4313,520,7163,827,5924,551,6315,284,971
Public265,149379,047453,929549,998615,395
Gross domestic investment436,982588,881641,311819,8931,062,422
Private 2/233,821328,640320,957467,461688,872
Public203,161260,241320,354352,432373,550
Gross domestic savings39,745−29,48185,200171,619176,669
Private149,16924,817154,058145,113108,819
Public−109,424−54,298−68,85826,50667,850
Net factor service income−83,590−52,701−66,637−53,992−46,380
Private transfers150,455289,754332,855414,590528,972
Official transfers198,021279,023250,107246,553279,919
GNP2,660,7353,817,5814,300,0845,219,2566,030,655
Gross national savings 3/304,631486,595601,525778,770939,180
Private219,411240,190382,841498,386601,795
Public85,220246,405218,684280,384337,385
Sources: Data provided by the Ugandan authorities; and staff estimates.

The national accounts series was revised in July 1996.

Includes change in stocks.

Includes transfers.

Sources: Data provided by the Ugandan authorities; and staff estimates.

The national accounts series was revised in July 1996.

Includes change in stocks.

Includes transfers.

Table 4.Uganda: Gross Domestic Product by Expenditure at Current Prices, 1991/92–1995/96 1/(As a percentage of GDP at market prices)
1991/921992/931993/941994/951995/96
GDP at factor cost94.393.792.491.690.9
Indirect taxes5.76.37.68.49.1
GDP at market prices100.0100.0100.0100.0100.0
Resource balance−14.5−16.0−12.7−12.3−14.6
Exports (goods and nonfactor services)7.26.18.410.812.1
Imports (goods and nonfactor services)21.722.021.123.126.7
Consumption98.6100.898.096.797.1
Private88.991.087.786.387.0
Public9.79.810.410.410.1
Gross domestic investment15.915.214.715.517.5
Private 2/8.58.57.48.911.3
Public7.46.77.36.76.1
Gross domestic savings1.4−0.82.03.32.9
Private5.40.63.52.81.8
Public−4.0−1.4−1.60.51.1
Net factor service income−3.0−1.4−1.5−1.0−0.8
Private transfers5.57.57.67.98.7
Official transfers7.27.25.74.74.6
GNP97.098.698.599.099.2
Gross national savings11.112.613.814.815.5
Private8.06.28.89.59.9
Public3.16.45.05.35.6
Gross national savings (without official transfers)3.95.48.010.110.8
Private7.96.89.69.69.7
Public−4.0−1.4−1.60.51.1
Sources: Data provided by the Ugandan authorities; and staff estimates.

The national accounts series was revised in July 1996.

Includes change in stocks.

Sources: Data provided by the Ugandan authorities; and staff estimates.

The national accounts series was revised in July 1996.

Includes change in stocks.

Table 5.Uganda: Gross Domestic Product by Sector at Constant 1991 Prices (Annual Growth Rates), 1991/92–1995/96 1/(In percent)
1991/921992/931993/941994/951995/96
Agriculture−1.09.31.85.94.2
Cash crops7.30.310.58.015.8
Food crops−3.212.30.97.72.1
Livestock2.23.73.2−2.67.7
Forestry4.65.84.44.44.4
Fishing3.93.9−3.58.95.1
Industry8.48.412.620.319.7
Mining and quarrying10.410.43.79.14.7
Manufacturing15.67.115.116.918.1
Coffee, cotton, and sugar49.4−11.823.8−8.565.6
Food products8.99.19.222.523.6
Miscellaneous12.410.114.919.811.7
Public utilities10.05.67.311.47.7
Construction1.310.111.325.723.5
Services6.47.09.719.512.5
Wholesale and retail trade5.85.98.121.913.0
Hotels and restaurants14.114.919.518.910.1
Transport and communications5.67.210.613.612.1
Road5.17.68.110.110.2
Rail4.2−3.528.133.113.0
Air and support services8.39.920.328.824.1
Communications7.89.110.512.011.6
Community services8.27.26.07.26.1
General government11.65.94.36.54.0
Education3.64.13.65.36.4
Health6.55.24.04.83.3
Rents 2/7.67.36.78.18.2
Miscellaneous11.712.39.78.85.3
Total GDP at factor cost3.18.45.310.68.5
Of which: nonmonetary−3.18.2−0.35.21.2
GDP at market prices3.48.36.311.59.8
Source: Data provided by the Ugandan authorities; and staff estimates.

The national accounts series was revised in July 1996.

Includes owner-occupied dwellings.

Source: Data provided by the Ugandan authorities; and staff estimates.

The national accounts series was revised in July 1996.

Includes owner-occupied dwellings.

Table 6.Uganda: Composite Consumer Price Index, July 1992–December 1996(Base: September 1989 = 100)
Index

0.5

weight
Food

Percent change
Index

0.5

weight
Nonfood

Percent change
Index

1.000

weight
All items

Percent change
MonthlyYear-endAverage 1/MonthlyYear-endAverage 1/MonthlyYear-endAverage 1/
1992Jul245.4−2.384.447.6272.45.753.043.1259.01.866.144.9
Aug238.7−2.779.251.6274.30.748.344.1256.3−1.061.047.2
Sep234.6−1.776.556.0278.41.546.244.8256.30.058.549.5
Oct239.32.073.860.6281.51.146.445.8260.41.657.752.0
Nov237.6−0.763.563.9281.70.143.646.3259.6−0.352.053.8
Dec233.5−1.753.165.5280.3−0.539.146.4257.0−1.045.454.5
1993Jan224.4−3.940.365.7281.00.229.545.5252.6−1.734.254.1
Feb210.7−6.125.063.7286.11.824.943.7248.1−1.824.952.2
Mar207.6−1.56.058.2282.7−1.218.540.9244.9−1.313.048.3
Apr213.32.7−8.249.3282.2−0.213.937.4247.51.13.342.5
May215.81.2−12.539.5282.70.210.433.5249.00.6−0.936.1
Jun209.2−3.1−16.829.7288.32.011.830.2248.5−0.2−2.430.0
Jul207.3−0.9−15.521.4302.65.011.126.7254.52.4−1.724.3
Aug200.1−3.5−16.214.1303.00.110.523.7251.1−1.3−2.019.3
Sep210.95.4−10.18.3306.21.110.020.9258.22.80.715.1
Oct218.53.6−8.73.1304.3−0.68.118.0261.21.20.311.1
Nov223.82.4−5.8−1.1303.5−0.37.715.4263.60.91.57.8
Dec235.85.41.0−4.0299.6−1.36.913.1267.61.54.15.1
1994Jan237.80.86.0−5.7306.72.39.111.6272.11.77.73.5
Feb240.41.114.1−6.1306.3−0.17.110.3273.00.310.02.6
Mar245.32.018.2−5.1304.3−0.67.69.4274.80.712.22.7
Apr259.55.821.7−2.8308.81.59.49.1283.93.314.73.6
May267.33.023.90.1312.51.210.69.1289.41.916.25.0
Jun263.6−1.426.03.7314.00.58.98.9288.4−0.316.16.5
Jul251.3−4.721.26.8310.4−1.22.68.2280.3−2.810.17.5
Aug240.0−4.519.99.9308.8−0.51.97.4273.9−2.39.18.5
Sep234.3−2.411.111.8310.90.71.56.7272.1−0.75.48.9
Oct240.42.610.013.5313.40.83.06.3276.41.65.89.3
Nov249.94.011.715.2315.40.63.95.9282.32.17.19.8
Dec257.22.99.115.9315.80.15.45.8286.01.36.910.0
1995Jan252.1−2.06.015.8320.01.34.45.4285.8−0.15.09.8
Feb256.81.96.815.2328.32.67.25.5292.52.37.19.5
Mar260.01.26.014.1327.4−0.37.65.5293.60.46.89.1
Apr264.41.71.912.3328.90.56.55.2296.61.04.58.2
May267.51.20.110.2328.3−0.25.14.8297.80.42.97.1
Jun263.8−1.40.18.1332.91.46.04.6298.20.13.46.1
Jul247.9−6.0−1.46.3335.60.88.15.1291.1−2.43.95.6
Aug248.20.13.45.1338.40.89.65.7292.70.56.95.4
Sep252.71.87.94.9344.31.710.86.5298.21.99.65.8
Oct260.12.98.24.8347.00.810.77.1303.41.79.86.1
Nov274.25.49.74.7348.40.410.57.7311.42.610.36.4
Dec274.80.26.84.5351.10.811.28.1313.00.59.46.6
1996Jan268.2−2.46.44.6353.00.510.38.6310.1−0.98.56.9
Feb267.0−0.44.04.3360.32.19.78.9313.31.07.16.9
Mar264.2−1.01.64.0359.3−0.39.79.0311.2−0.76.06.8
Apr272.83.23.24.1357.1−0.68.69.2315.01.26.27.0
May275.91.13.14.4355.8−0.38.49.5315.60.26.07.2
Jun272.21.33.24.6356.80.37.29.5314.0−0.55.37.4
Jul270.1−0.89.05.5358.70.56.99.4313.9−0.17.87.7
Aug269.6−0.28.65.9360.10.46.49.2314.20.17.37.7
Sep287.46.613.76.4364.31.25.88.7325.23.59.17.7
Oct295.72.913.76.9370.11.66.78.4332.72.39.67.7
Nov293.6−0.87.16.7369.1−0.35.98.0331.0−0.56.37.4
Dec291.1−0.95.96.6369.60.15.27.5329.8−0.45.47.0
Source: Ministry of Planning and Economic Development.

Calculated as the percentage increase in the average index for the previous 12 months, over the average index for the 12 months preceding that period.

Source: Ministry of Planning and Economic Development.

Calculated as the percentage increase in the average index for the previous 12 months, over the average index for the 12 months preceding that period.

Table 7.Uganda: Cultivated Areas and Production of Selected Food Crops, 1991–96(Areas in thousands of hectares; and production in thousands of metric tons)
199119921993199419951996
Prov.
Banana (Matooke)
Area1,4301,4591,4881,5001,5111,519
Production8,0807,8068,2228,5009,0009,110
Cassava
Area389362369320330347
Production3,2292,8963,1392,0802,2112,429
Sweet potatoes
Area425442460473497512
Production1,7851,9051,9582,1292,2352,304
Irish potatoes
Area353740444851
Production254268320368386410
Maize
Area420438503563570587
Production567657804850912939
Finger millet
Area384396404412393400
Production576634610610628640
Wheat
Area555555
Production999999
Pulses 1/
Area643673694722750779
Production488509540495507529
Oil seeds 2/
Area364386402415428439
Production264272295287292304
Total
Area4,0954,1984,3644,4544,5324,639
Production15,25214,95615,89715,32816,18016,674
Source: Ministry of Planning and Economic Development.

Consists of beans, field peas, cow peas, and pigeon peas.

Consists of ground nuts, soya beans, and sim-sim.

Source: Ministry of Planning and Economic Development.

Consists of beans, field peas, cow peas, and pigeon peas.

Consists of ground nuts, soya beans, and sim-sim.

Table 8.Uganda: Production of Traditional Export Crops, 1991–96(In thousands of metric tons)
199119921993199419951996
Prov.
Coffee147,368110,295141,085166,590155,780273,219
Cotton7,8197,5367,9613,8415,5809,387
Tea8,8779,50412,10213,46212,72313,425
Tobacco5,1406,6865,1834,1816,8516,349
Source: Ministry of Planning and Economic Development.
Source: Ministry of Planning and Economic Development.
Table 9.Uganda: Average Producer Prices for Principal Cash Crops, 1991–96(In Uganda shillings per kilogram)
199119921993199419951996
December
Coffee
Robusta210210270925600500
Arabica (Bagisu, Grade P)4714717701,6509501,200
Cotton
AR(SAFI)300340300285350350
BR(Fifi)110170150135200180
Tea (green leaf)6080100100100100
Tobacco
Flue-cured8511,0351,100850712903
Fire-cured5406209608141,027936
Cocoa (wet beans)150550540400550600
Source: Ministry of Planning and Economic Development.
Source: Ministry of Planning and Economic Development.
Table 10.Uganda: Estimates of Livestock Population and Milk Production, 1991–96
199119921993199419951996
Provisional
(In thousands of animals)
Livestock
Cattle 1/5,2095,3705,1065,2335,1005,146
Sheep820845871897924952
Goats5,0705,2275,3835,5455,6845,826
Pigs1,2281,2261,3041,3431,4031,466
Poultry 2/20,57621,21421,40421,83222,59623,387
(In millions of liters)
Milk production235244253262422440
Source: Ministry of Planning and Economic Development.

Dairy and beef cattle.

Total number of birds, including chickens, geese, turkeys, and ducks.

Source: Ministry of Planning and Economic Development.

Dairy and beef cattle.

Total number of birds, including chickens, geese, turkeys, and ducks.

Table 11.Uganda: Fish Production by Region, 1991–96(Quantity in thousands of metric tons; value in billions of Uganda shillings; and unit value in Uganda shillings per kilogram)
199119921993199419951996
Lake Victoria
Quantity118.0129.7134.9103.0106.4114.8
Value24.338.439.539.9
Lake Albert
Quantity20.921.021.816.421.923.1
Value2.92.94.95.2
Albert Nile
Quantity5.31.51.64.84.64.6
Value3.40.50.50.5
Lake Kyoga
Quantity58.5102.6106.780.280.680.4
Value5.832.822.422.3
Lakes Edward, George, and Kazinga Channel
Quantity11.75.96.45.24.85.0
Value2.82.52.22.3
Other waters
Quantity0.64.24.63.73.73.7
Value0.20.60.60.6
Total
Quantity215.0264.9276.0213.2222.0231.6
Value39.4132.4165.877.770.170.8
Average unit value183.3500.0600.9364.4315.8305.7
Source: Fisheries Department.
Source: Fisheries Department.
Table 12.Uganda: Total Production of Round-Wood Timber and Charcoal, 1991–96 1/(In thousands of metric tons)
199119921993199419951996
Sawn logs339366398434476500
Poles464479497516535555
Fuelwood14,43314,91315,43515,80216,27116,755
Household12,06812,40012,74013,08913,45213,825
Commercial1,6741,7331,7901,8471,9071,970
Industrial691780822866912960
Charcoal2,4952,6442,8032,9713,1503,400
Total wood production17,73118,40219,13319,72320,43221,210
Charcoal manufactured200211224237252270
Source: Data provided by the Ugandan authorities.

Data are for total production from forest reserves and elsewhere.

Source: Data provided by the Ugandan authorities.

Data are for total production from forest reserves and elsewhere.

Table 13.Uganda: Metered Rates for the National Water and Sewerage Corporation, 1991–96(In Uganda shillings per cubic meter)
199119921993199419951996
Public stand pipes145210250400400400
Residential buildings220320385616616616
Institutions and Government270395475760760760
Major industrial and commercial users5105506601,0561,0561,056
Source: National Water and Sewerage Corporation.
Source: National Water and Sewerage Corporation.
Table 14.Uganda: Electricity Capacity and Generation, 1991–96
199119921993199419951996
Capacity/Generation(In megawatts)
Installed capacity
Owen Falls150.0162.0168.0171.0177.0180.0
Other stations5.05.05.03.43.43.4
Total155.0167.0173.0174.4180.4183.4
(In millions of kilowatt hours,

unless otherwise specified)
Units generated
Hydroelectric781.5993.3976.51,016.81,056.31,129.0
Diesel1.11.01.41.41.51.4
Total782.6994.3977.91,018.21,057.81,130.4
Transit and distribution losses 1/106.6225.7238.4278.5342.3298.3
Units accounted for by consumption676.0770.0740.0741.0715.0832.0
Maximum demand (megawatts)136.2151.0157.2161.4173.6174.0
Annual load
factor (percent) 2/65.675.271.072.069.674.1
Source: Ministry of Finance; and Ministry of Natural Resources.

Including units unaccounted for by consumption.

The load factor is the ratio of kilowatt hours produced to the maximum demand during the period.

Source: Ministry of Finance; and Ministry of Natural Resources.

Including units unaccounted for by consumption.

The load factor is the ratio of kilowatt hours produced to the maximum demand during the period.

Table 15.Uganda: Electricity Sales by Uganda Electricity Board, 1991–96
Category of consumer199119921993199419951996
(Number of consumers)
Domestic tariff92,337104,842109,576100,462101,179111,873
General tariff (hotels, clubs, etc.)413800577697596448
Commercial (security lighting)2,7604,9976,5626,2176,6128,722
Street lighting30127135195204136
Industrial284233474153
Kenya bulk supply111111
Tanzania bulk supply001111
Rwanda bulk supply000001
Total95,569110,809116,885107,621108,635121,235
(Number of units sold, in millions of kwh)
Domestic tariff370263273286264367
General tariff (hotels, clubs, etc.)557371779397
Commercial (security lighting)323330394762
Street lighting676522
Industrial631109782115153
Kenya bulk supply150284262237176131
Tanzania bulk supply001151819
Rwanda bulk supply000001
Total676770740741715832
(Revenue collected, in millions of Uganda shillings)
Domestic tariff2,62010,56114,90423,12624,50730,204
General tariff (hotels, clubs, etc.)5411,7412,1663,6628,0027,194
Commercial (security lighting)1,0023,9075,6008,0396,3477,153
Street lighting3332033770318239
Industrial7934,3275,90010,5308,85610,164
Kenya bulk supply7221,765885676541399
Tanzania bulk supply0010915,3081,8402,057
Rwanda bulk supply00000480
Total5,71122,62129,59748,31150,41157,890
Source: Ministry of Finance; and Ministry of Natural Resources.
Source: Ministry of Finance; and Ministry of Natural Resources.
Table 16.Uganda: Transport and Communications, 1991–96
199119921993199419951996
Railway transport
Passenger traffic 1/59,75062,69659,50634,91629,813
Goods traffic 2/139,359119,134130,429207,999244,971
Road transport
Stock of private motor vehicles39,09843,18360,00074,04796,212
Air transport
Passengers 3/156173205256299350
Cargo 4/7,88712,83741,48522,10119,74427,010
Telephone services
Telephone connections28,52536,27024,05134,94943,03946,207
Sources: Uganda Railways Corporation; Uganda Airlines Corporation; and Uganda Posts and Telecommunications.

In thousands of passenger-kilometers.

In thousands of ton-kilometers.

In thousands of landed plus embarked passengers.

Loaded and unloaded tons.

Sources: Uganda Railways Corporation; Uganda Airlines Corporation; and Uganda Posts and Telecommunications.

In thousands of passenger-kilometers.

In thousands of ton-kilometers.

In thousands of landed plus embarked passengers.

Loaded and unloaded tons.

Table 17.Uganda: Pump Prices for Petroleum Products, 1991–96 1/(Kampala pump prices; in Uganda shillings per liter)
Year and

effective month

of increase
Motor Spirit

Premium

(PMS)
Diesel

(AGO)
Kerosene

(BIK)
Exchange

rate 2/

(U SH/US$)
1991March500400350620
June500400350700
July650500460800
October680530500915
1992January740600570967
March8206606301,000
June8506806301,019
July9407606801,022
August9507706801,025
1993January9207707001,039
March8507506801,042
May9107806901,046
June9108106901,048
September9108106901,053
October9508307101,130
December8908207101,146
1994January8908207101,113
March8708006901,079
May920830710966
June915830710963
August918830693921
September920820690921
October910780670920
1995June915785700964
July950820700969
November1,0009007001,033
1996January9808707001,018
July1,1109607801,055
October1,1209908201,105
November1,1601,0308501,081
December1,1801,0708701,030
Source: Ministry of Energy.

Following the liberalization of fuel prices in January 1994, prices quoted thereafter are average pump prices.

See Table 35.

Source: Ministry of Energy.

Following the liberalization of fuel prices in January 1994, prices quoted thereafter are average pump prices.

See Table 35.

Table 18.Uganda: Index of Industrial Production, Annual Summary for Groups and Subgroups, 1991–96(1987=100)
Group/SoubgroupNumber of

establishments
Weight199119921993199419951996 1/
Food processing 2/5720.7227.4245.6245.8309.7361.8380.9
Meat, fish, and dairy141.7166.8201.0245.9286.3577.6593.4
Grain milling134.3114.9104.7106.9146.7157.9115.3
Bakeries101.4284.1325.2322.8345.9349.5349.2
Sugar and jaggery41.81,220.51,501.31,325.61,677.11,982.61,977.8
Coffee roasting30.274.3107.346.019.415.822.3
Coffee processing 2/08.692.870.490.2127.1100.0169.0
Tea processing 2/11.4238.1245.4312.1342.1319.5389.0
Other food processing40.391.169.573.683.463.463.3
Animal feed81.0161.2142.2130.6196.3444.6311.9
Tobacco and beverages1326.1176.1155.2170.9227.6308.6366.5
Beer and spirits56.6129.3124.5155.6208.0332.5404.5
Soft drinks75.4385.5311.4378.4580.2797.9966.4
Cigarettes114.1117.7109.898.4101.7109.8118.7
Textiles and clothing1316.3110.9111.992.768.162.747.9
Textiles412.088.288.767.136.722.419.8
Textile products43.148.752.977.1123.2156.8123.1
Garments51.2556.0494.7387.6239.3221.6133.8
Leather and footwear82.360.179.568.497.1164.4258.7
Timber, paper, etc.279.0198.2223.4251.1299.8383.1562.8
Sawmilling and timber43.258.162.7102.2107.0111.8115.4
Furniture and foam products82.9162.3175.9149.3119.6210.9378.9
Paper and printing152.9389.0448.4517.4693.0855.11,241.5
Chemicals, paint, and soap2512.3192.9250.2339.5383.0512.4504.8
Chemicals30.3110.9137.7189.7214.6505.1475.5
Paint50.5168.2438.6614.2708.1997.4999.1
Medicines60.5103.6296.8461.0762.8822.7650.5
Soap1111.0200.4242.7325.5355.4476.1476.2
Bricks and cement144.3162.6203.1261.1248.6367.4556.9
Bricks, tiles, etc.122.2167.8195.3236.2248.6244.7271.9
Cement22.1157.1211.6288.0248.6499.1936.4
Steel/steel products195.3149.3190.7259.0389.9490.5470.4
Iron and steel61.5130.8254.3526.0885.31,136.11,083.5
Structural steel42.3166.9141.6105.6100.7129.199.7
Steel products91.5141.2201.3224.5332.6383.9418.8
Miscellaneous253.7251.2271.7381.0487.3598.6632.3
Vehicle parts/accessory50.9299.9329.3423.9453.6423.9590.6
Plastic products90.6187.1254.9434.4666.11,145.81,243.8
Electrical products31.282.1120.0353.6418.3443.4530.5
Miscellaneous products81.0440.1402.9340.3485.0592.1405.2
Index – all items 2/201100.0178.2191.2215.6260.3330.9380.9
Annual percentage change14.67.312.820.727.115.1
Source: Ministry of Planning and Economic Development

Average based on nine months, January-September 1996.

In addition to the individual establishments covered in the index, production data for coffee and tea processing, as advised by the respective marketing boards, are included.

Source: Ministry of Planning and Economic Development

Average based on nine months, January-September 1996.

In addition to the individual establishments covered in the index, production data for coffee and tea processing, as advised by the respective marketing boards, are included.

Table 19.Uganda: Production of Selected Manufactured Commodities, 1991–96
Units199119921993199419951996
Beer(million liters)19.518.723.930.851.264.2
Uganda waragi(thousand liters)369.0331.0280.0459.0535.0545.2
Soft drinks(million liters)26.021.826.941.056.569.9
Cigarettes(million sticks)1,688.21,575.01,412.51,458.91,575.81,702.6
Cotton and rayon(million square meters)8.99.67.54.32.65.1
Hoes(thousand units)784.0813.0150.0881.01,026.0185.2
Blankets(thousand units)38.050.081.0118.0177.00.0
Foam mattresses(tons)695.0719.0640.0726.01,625.02,954.9
Sugar(thousand tons)42.553.549.359.270.178.5
Soap(thousand tons)33.338.747.648.555.758.3
Matches (small)(thousand cartons)2.04.64.70.0
Matches (large)(thousand cartons)0.00.00.00.0
Plywood(thousand square meters)1.00.60.00.00.00.0
Corrugated iron sheets(thousand tons)2.35.814.325.131.831.3
Cement(thousand tons)27.137.952.045.288.5149.1
Paints(thousand litres)331.0923.01,221.01,502.02,008.01,871.7
Edible oil and fat(tons)47.0628.01,654.06,265.012,821.09,652.2
Animal feeds(thousand tons)21.520.018.235.460.142.8
Footwear(thousand pairs)221.0418.0326.0660.01,240.01,785.8
Fish nets(thousand units)35.063.0106.0145.0158.0199.5
Bicycle tires/tubes(thousand units)46.00.00.00.00.0
Motor batteries(thousand units)27.333.143.947.444.661.2
Meat(tons)91.0212.0144.019.00.00.0
Processed milk(million litres)21.222.725.927.723.625.8
Wheat flour(thousand tons)11.212.210.18.37.45.9
Electricity(million kwh)782.6994.3977.91,018.21,057.81,130.4
Source: Ministry of Planning and Economic Development.
Source: Ministry of Planning and Economic Development.
Table 20.Uganda: Average Market Prices for Selected Consumer Goods, 1991–96(In Uganda shillings)
UnitSecond quarter
199119921993199419951996
Banana (Matooke)1 kg83.8151.5141.1176.1123.6136.0
Maize meal1 kg290.0677.8393.4519.4406.6513.9
Groundnuts1 kg560.11,296.9571.21,177.51,298.4933.3
Sugar1 kg722.7972.2930.61,133.3983.41,000.0
Dry fish1 kg1,403.71,177.21,054.41,418.81,786.22,051.4
Sweet potatoes1 kg104.8214.2114.6237.3125.0112.1
Dry beans1 kg250.0793.1346.7674.5593.5605.6
Dry cassava flour1 kg124.0372.2309.7300.0389.0297.2
Green vegetables1 kg294.5435.7439.0528.9363.0298.1
Bread 1/1 kg778.5560.6636.1672.2626.8683.3
Tea 2/1 kg2,160.0184.4252.8266.7243.7250.0
Salt 1/1 kg203.0213.9177.8166.7215.5208.3
Cooking oil300 ml288.7536.1611.1550.0436.6522.2
Milk1/2 liter150.0450.0458.3500.0613.3638.9
Rice1 kg476.0905.6816.7841.7761.6988.9
Tomatoes1 kg287.6479.6389.9511.3418.8671.1
Onions1 kg588.0775.0528.51,071.9826.6757.7
Meat1 kg856.71,361.11,222.21,544.41,833.22,322.2
Native beer1 beer bottle100.0156.7210.0206.7159.0230.0
Bottled beer1 beer bottle713.31,044.41,000.01,200.01,113.41,177.8
Cigarettes 3/1 stick10.015.024.227.623.6933.3
Charcoal1 kg90.6130.7144.1154.4204.2174.0
Paraffin1/2 liter300.0453.3443.3428.3473.3466.7
Soap (Star)1 kg512.6822.2866.7933.3822.0914.8
Sheet (American)1 meter670.81,108.31,108.31,158.3
Cotton blanketsone3,500.06,316.76,653.35,280.05,493.45,793.3
Nytil material1 meter1,133.31,204.21,200.01,225.01,238.41,585.0
Source: Ministry of Planning and Economic Development.

From 1992 onward, the unit weight is half a kilogram.

From 1992 onward, the unit weight is 50 grams.

In 1996, the unit is a packet.

Source: Ministry of Planning and Economic Development.

From 1992 onward, the unit weight is half a kilogram.

From 1992 onward, the unit weight is 50 grams.

In 1996, the unit is a packet.

Table 21.Uganda: Central Government Budgetary Operations, 1991/92–1995/96(In millions of Uganda shillings)
1991/921992/931993/941994/951995/96
Prov.
Revenue and grants380,639595,182651,423774,400875,400
Recurrent revenue 1/185,995281,428363,881526,505627,200
Tax revenue172,700259,024338,818486,118588,800
Nontax revenue13,29522,40425,06340,38738,400
Grants194,644313,754287,542247,900248,200
Import support grants56,900134,74695,74288,20085,700
Project grants137,744179,008191,800158,700162,500
Expenditure and net lending581,496718,342816,771929,200992,000
Current expenditure323,017323,452390,566493,169553,800
Wages and salaries47,84662,69184,427135,500167,400
Of which: defense13,50016,30028,00025,100
Interest payments90,09369,38663,67753,36259,000
Domestic8,84412,8318,74610,84413,600
External81,24956,55554,93242,51845,400
Transfer to Uganda Revenue Authority11,72714,50017,30019,700
Other185,078179,648227,962287,000307,900
Of which: defense64,92764,62374,80070,93088,300
priority programs85,30087,400
Development expenditure249,978393,690423,405424,700431,000
External213,272357,926383,600352,700361,100
Local capital36,70635,76439,80572,00169,900
Net lending and investment8,5001,2002,80011,3477,200
Overall deficit (commitment)
Excluding grants−395,501−436,914−452,890−402,700−364,800
Including grants−200,857−123,160−165,348−154,700−116,600
Change in arrears (net)2,491−72,868−51,017−22,182−34,300
Domestic7,717−34,698−24,713−10,537−23,100
External−5,226−38,170−26,304−11,625−11,100
Adjustment to cash019,03815,9008,902−28,500
Overall deficit (cash)−198,366−176,990−200,465−168,000−179,400
Financing198,366176,990200,465168,000179,400
External financing (net)142,338200,816243,227254,700213,600
Disbursement131,605252,077339,763310,000249,300
Import support56,07773,159147,963116,00350,700
Project loans75,528178,918191,800194,000198,600
Amortization−120,569−118,838−114,653−77,699−66,700
EADB 2/−3,270−6,700000
Exceptional financing134,57374,27718,11722,44731,000
Domestic financing56,028−23,826−42,762−86,701−34,200
Bank financing51,391−17,291−52,500−95,600−29,000
Nonbank financing4,636−6,5359,7388,699−5,200
Source: Ministry of Finance.

Includes windfall coffee tax.

East African Development Bank.

Source: Ministry of Finance.

Includes windfall coffee tax.

East African Development Bank.

Table 22.Uganda: Government Recurrent Expenditure, 1991/92–1995/96 1/(In millions of Uganda shillings)
1991/921992/931993/941994/951995/96
Prov.
Administration152,237215,616317,787402,681
General public services 2/73,06172,633154,288188,500
Security 3/42,87576,86190,374125,953
Of which
Defense64,92764,62374,80070,930
Education 4/13,15745,76347,09758,449
Health 5/4,58516,49318,93121,763
Other social services 6/18,5583,8687,0988,017
Economic functions58,55820,58623,58932,536
Rural areas 7/7,3898,1047,09110,910
Other 8/51,16912,48216,49821,626
Other 9/112,22287,25049,19057,951
Total323,017323,452390,566493,169553,800
Source: Ministry of Finance.

For 1991/92, based on cash releases and for 1992/93–1994/95, on checks printed.

Comprises President’s Office, State House, Vice President, Prime Minister, Public Service, Foreign Affairs, Justice, Finance and Economic Planning, Judiciary, National Assembly, Audit, Local Government, Public Service Commission, and Law Reform Commission.

Comprises Defense, Internal Affairs, Police, and Prisons.

Comprises Education, Makerere, and Uganda Management Institute.

Health Ministry and Mulago hospital.

Comprises Information and Broadcasting, Labor, Women in Development, Karamoja Development Agency, Mass Mobilization, and Inspectorate of Government.

Agriculture and Commerce, Trade, and Industry.

Comprises Lands, Works, Transport and Communications, Tourism, and Energy.

Including interest payments and unallocated items.

Source: Ministry of Finance.

For 1991/92, based on cash releases and for 1992/93–1994/95, on checks printed.

Comprises President’s Office, State House, Vice President, Prime Minister, Public Service, Foreign Affairs, Justice, Finance and Economic Planning, Judiciary, National Assembly, Audit, Local Government, Public Service Commission, and Law Reform Commission.

Comprises Defense, Internal Affairs, Police, and Prisons.

Comprises Education, Makerere, and Uganda Management Institute.

Health Ministry and Mulago hospital.

Comprises Information and Broadcasting, Labor, Women in Development, Karamoja Development Agency, Mass Mobilization, and Inspectorate of Government.

Agriculture and Commerce, Trade, and Industry.

Comprises Lands, Works, Transport and Communications, Tourism, and Energy.

Including interest payments and unallocated items.

Table 23.Uganda: Government Recurrent Revenue, 1991/92–1995/96(In millions of Uganda shillings)
1991/921992/931993/941994/951995/96
Prov.
Income tax23,63940,87652,95377,15082,600
Export duties 1/2,0050028,79324,600
Customs duties76,588124,230152,575176,720225,800
Excise duty15,02718,77940,50550,55067,100
Sales tax35,68962,90575,307128,660162,300
Commercial transactions levy5,4179,60115,29122,28025,600
Freight charges7,6600000
Other tax revenues6,6752,6332,1871,965800
Nontax revenue13,29522,40425,06340,38738,400
Total recurrent revenue185,995281,428363,881526,505627,200
Source: Ministry of Finance.

Includes windfall coffee tax of U Sh 14,543 million for 1994/95 and U Sh 10,300 million for 1995/96.

Source: Ministry of Finance.

Includes windfall coffee tax of U Sh 14,543 million for 1994/95 and U Sh 10,300 million for 1995/96.

Table 24.Uganda: Government Development Expenditure by Ministry, 1991/92–1995/96 1/(In millions of Uganda shillings)
VoteMinistry1991/921992/931993/941994/951995/96
Prov.
101President’s Office208.0911.81,905.1471.4288.3
102State House1,969.02372.01,107.81,744.2125.6
103Vice President100.035.9141.4156.664.3
104Prime Minister177.0375.11,908.94,112.43,886.8
105Public Service342.0379.2319.4314.0529.7
106Foreign Affairs
Regional Cooperation496.035.35.31,097.6211.8
107Justice72.026.81366.9382.4
Constitutional Affairs80.9
108Finance and Economic6,843.07,930.87,064.122,630.6
Planning and Economic Development15,946.2
109Commerce, Industry545.01,894.5835.4167.5765.0
Industry and Technology
Cooperatives
110Agriculture2,556.02,143.61,680.93,731.42,517.7
Animal Industry
111Judiciary230.089.8286.2420.0295.9
112Lands453.0588.2340.6385.4123.9
Housing and Urban Development
113Education1337.62,484.32,756.13,692.92,879.3
114Health1,101.02,127.02,487.43,718.25,926.8
115National Assembly53.058.9239.4501.8
116Works8,214.01,651.42,855.77,993.0
Transport and Communications12,298.8
117Audit2,000.019.699.9119.9
USInformation47,000.0138.7179.8347.555.6
120Labour100.0169.2248.1345.7153.1
Rehabilitation
121Defense4,400.01,063.62,048.54,030.45,200.0
122Internal Affairs1,410.0190.2106.646.1233.3
123Mulago Hospital769.0714.9539.5559.5202.6
124Makerere440.0749.0833.21,179.01,349.9
125Local Government3,794.05,511.04,200.25355.15,920.4
127Public Service Commission4.00.08.984.80.0
128Tourism114.0417.11,170.454.7137.0
129Energy and Natural Resources738.02,432.12,099.74,124.33,896.5
Environment
Water and Minerals Development
130Women34.036.067.672.2966.1
Youth, Culture and Sports
131Inspector General9.00.034.9
134Mass Mobilization68.01.930.8
135Karamoja81.025.5245.715.873.7
136Uganda Management Institute0.00.025.0
137Law Reform Commission0.022.539.3105.6
138Police0.01,069.22,017.12,712.82,980.0
139Prisons0.0199.5185.784.7350.0
Central Purchasing Unit0.00.00.00.0
Namalere Workshop0.00.00.00.0
140Teaching Service Commission48.8
142Mbarara University24.30.01,064.1
143National Agriculture Organization137.51,420.01,083.3
144ITEK69.0
Total36,706.035,764.039,805.072,001.069,900.0
Source: Ministry of Finance.

Development expenditure excludes the donor component beginning in FY 1991/92. Data have been restructured to reflect the following ministries/Government departments that were merged, President’s Office with Reconstruction and Development Department, Foreign Affairs with Regional Cooperation; Justice with Constitutional Affairs; Finance with Planning and Economic Development; Commerce with Industry, Technology, and Cooperatives; Agriculture with Animal Industry and Fisheries; Lands with Housing and Urban Development; Works with Transport and Communications;Labour with Rehabilitation; Energy with Environment, Water, and Minerals Development, Women with Youth, Culture, and Sports; Central Purchasing Unit originally under Finance but now a parastatal; and Namalere Workshop included in Agriculture.

Source: Ministry of Finance.

Development expenditure excludes the donor component beginning in FY 1991/92. Data have been restructured to reflect the following ministries/Government departments that were merged, President’s Office with Reconstruction and Development Department, Foreign Affairs with Regional Cooperation; Justice with Constitutional Affairs; Finance with Planning and Economic Development; Commerce with Industry, Technology, and Cooperatives; Agriculture with Animal Industry and Fisheries; Lands with Housing and Urban Development; Works with Transport and Communications;Labour with Rehabilitation; Energy with Environment, Water, and Minerals Development, Women with Youth, Culture, and Sports; Central Purchasing Unit originally under Finance but now a parastatal; and Namalere Workshop included in Agriculture.

Table 25.Uganda: Government Securities Outstanding by Holders, June 1991–December 1996(In millions of Uganda shillings; end of period)
199119921993199419951996
JuneDec.JuneDec.JuneDec.JuneDec.JuneDec.JuneDec.
Government stocks16.815.816.115.716.47.18.08.07.37.37.37.3
Bank of Uganda6.66.66.66.66.60.00.00.00.00.00.00.0
Commercial banks4.74.03.93.63.63.63.63.63.53.53.53.5
Insurance companies 1/0.40.42.52.20.40.40.20.20.20.20.20.2
Social Security Fund2.62.40.00.00.00.00.00.00.00.00.00.0
Others 2/2.52.43.13.35.83.14.14.13.63.63.63.6
Treasury bills7,177.88,628.222,010.415,387.120,083.423,492.145,801.448,061.162,795.271,056.593,831.495,930.8
Bank of Uganda8.17.213.2276.52,953.0702.754.4229.1774.710,822.32,464.410,091.4
Commercial banks1,017.4568.99,020.68,834.310,689.016,612.132,711.835,479.442,943.444,219.170,364.166,035.0
Insurance companies 1/789.5589.61,336.5732.41,225.71,682.13,353.64,371.34,588.74,732.24,705.47,380.9
Others 2/5,362.87,462.511,640.15,543.95,215.74,495.29,681.67,981.314,488.411,283.016,297.412,423.5
Total7,194.68,644.022,026.515,402.720,099.823,499.245,809.448,069.162,802.571,063.893,838.795,938.1
Banks1,036.8586.79,044.39,120.913,652.217,318.432,769.835,712.143,721.655,044.872,832.176,129.9
Nonbanks6,157.88,057.312,982.26,281.86,447.66,180.813,039.612,357.019,080.916,019.021,006.619,808.2
Source: Bank of Uganda.

Includes credit institutions.

Includes institutional and individual investors, oil companies, upcountry sales, and others.

Source: Bank of Uganda.

Includes credit institutions.

Includes institutional and individual investors, oil companies, upcountry sales, and others.

Table 26.Uganda: Monetary Survey, June 1991–December 1996(In billions of Uganda shillings; end of period)
199119921993199419951996
JuneDec.JuneDec.JuneDec.JuneDec.JuneDec.JuneDec. 2/
Prov.
Net foreign assets−151.5−175.6−270.7−234.2−205.3−132.5−76.126.160.2154.2175.7230.7
Bank of Uganda−165.8−204.0−312.7−291.6−277.4−205.2−148.5−67.4−43.038.169.0108.5
Commercial banks14.328.442.157.472.172.772.493.5103.2116.1106.7122.2
Net domestic assets290.1366.8507.8524.0543.3523.7524.9520.9511.3477.8508.3523.0
Domestic credit120.7185.7190.3205.9208.7194.3200.5192.6150.8167.8257.9288.2
Claims on the government, net12.973.257.153.440.0−1.0−12.5−48.6−108.1−121.8−77.4−88.3
Claims on the private sector107.8112.5133.2152.5168.7195.3213.0241.2258.9289.6335.3376.5
Crop finance40.542.138.443.548.043.853.664.864.871.171.580.2
Other private sector67.370.494.8109.0120.7151.5159.4176.4194.1218.6263.8296.2
Other items, net169.4181.1317.2318.1334.6329.4324.4328.3360.5310.0250.4234.8
Broad money–M2138.6191.2212.6227.6301.9353.9402.5483.9504.4556.9609.0655.4
Currency and demand deposits116.1160.5166.5186.6221.9257.7292.5354.0375.8408.7431.0450.8
Time and savings deposits22.530.746.241.080.096.2110.0129.9128.6148.1178.0204.6
Other deposits 1/0.00.024.341.036.137.246.263.267.175.275.098.2
Source: Bank of Uganda.

Foreign exchange deposits of residents.

December 1996 figures are based on current exchange rates.

Source: Bank of Uganda.

Foreign exchange deposits of residents.

December 1996 figures are based on current exchange rates.

Table 27.Uganda: Summary Accounts of the Bank of Uganda, 1992–96(In billions of Uganda shillings; end of period)
19921993199419951996
JuneJuneDec.
Prov.
Net foreign assets−312.7−277.4−148.5−43.069.0108.5
External assets90.4140.7216.0378.0513.3547.1
Of which
Foreign reserves85.7134.2212.6375.0507.9542.9
Foreign liabilities403.1418.1364.5421.0444.3438.6
Net domestic credit92.364.620.4−38.4−51.1−48.1
Claims on the Government (net)64.246.5−2.4−63.2−70.5−73.0
Claims on the private sector (net)26.115.119.522.920.220.9
Crop finance15.712.212.714.714.414.4
Other10.43.06.88.35.86.6
Claims on commercial banks2.03.03.31.9−0.83.9
Other items (net)341.7358.0335.5361.6262.5261.0
Other assets52.555.561.564.969.576.5
Other liabilities−289.2−302.5−274.0−296.7−193.0−184.5
Of which
Revaluation13.17.8−29.5−17.211.63.9
Currency revaluation 1/−381.0−387.4−307.2−345.9−348.6−332.3
Monetary authorities’ liabilities121.3145.3207.4280.2280.5321.4
Currency outside Bank of Uganda92.7108.9147.8187.0229.2246.2
Commercial banks deposits28.636.459.693.251.375.2
Source: Bank of Uganda.

Reflects exchange losses on foreign liabilities resulting from the depreciation of the Ugandan shilling over the past several years.

Source: Bank of Uganda.

Reflects exchange losses on foreign liabilities resulting from the depreciation of the Ugandan shilling over the past several years.

Table 28.Uganda: Summary Accounts of the Commercial Banks, June 1991–December 1996(In billions of Uganda shillings)
199119921993199419951996
JuneDec.JuneDec.JuneDec.JuneDec.JuneDec.JuneDec.
Prov.
Reserves6.527.437.934.554.641.072.879.4116,484.477.9113.5
Cash4.48.78.38.69.010.512.419.117.523.818.925.1
Balance with Central Bank2.218.729.625.945.630.560.460.398.960.659.088.4
Foreign assets19.741.354.874.5100.4103.3108.5134.5122.5133.8134.8146.8
Forex deposits accounts24.339.436.137.246.263.267.175.275.098.2
Domestic credit80.192.295.3129.2147.0161.6183.4209.8191.1258.7308.2340.2
Claims on the Government−1.4−0.9−9.5−7.2−6.6−16.6−10.1−12.1−44.9−12.3−6.9−15.3
Claims on the private sector81.593.1104.8136.4153.6178.2193.5221.9236.0271.0315.1355.5
Of which
Crop financing16.223.422.827.935.832.540.951.250.156.657.165.9
Official entities0.10.31.50.00.00.00.31.71.21.9
Other assets102.4222.4163.8198.5170.9191.1223.1229.9276.4241.6285.0267.7
Assets = Liabilities 1/208.8383.3351.8436.7472.9497.0587.8653.6706.4718.5805.9868.2
Demand deposits63.579.2102.4116.2130.2135.4170.2193.0257.0236.4258.7269.9
Central Government2.410.48.18.210.313.015.550.732.238.040.2
Private sector61.191.8108.1122.0125.1157.2177.5206.3204.2220.7229.7
Time and savings deposits25.230.746.358.280.697.1111.6130.7129.8148.7181.2206.2
Central Government0.20.00.00.00.60.91.60.81.20.63.21.6
Private sector25.046.358.280.096.2110.0129.9128.6148.1178.0204.6
Foreign liabilities5.412.912.617.128.330.636.141.119.317.728.024.6
Credit from Central Bank5.19.67.97.48.510.56.16.77.98.57.70.0
Other liabilities106.0198.4182.7237.8225.4223.3263.8282.1292.4307.1330.2367.5
Source: Bank of Uganda.

Assets may not equal liabilities owing to certain accounting discrepancies.

Source: Bank of Uganda.

Assets may not equal liabilities owing to certain accounting discrepancies.

Table 29.Uganda: Structure of Interest Rates, 1991–96(In percent per annum; end of period)
199119921993199419951996
Jan.Feb.MarchAprilMayJuneJulyAug.Sept.Oct.Nov.Dec.
Bank of Uganda
Ways and means14141869101111121112121112131312
Rediscount rate4040231412121314141414141414151615
Bank rate to commercial banks4641241513131415151515161516161616
Treasury bills
35 days35
63 days36
91 days37301879101111121112121112131312
180 days201212111214131313131313141414
273 days221313131415151515151514151415
364 days1514141415151615151414141415
Government stocks 1/
5 years4042
10 years4244
15 years4547
Commercial banks
Deposit rates (weighted average)
Demand deposits 2/13
Savings deposits 3/3221833333333333333
Time deposits (weighted average)
3–6 months342411
7–12 months352512789910101111111111111111
Minimum 1 year 4/36
Lending rates (weighted average)
Agriculture 5/3733202219191919202021202121212121
Commerce 6/41202219191919202021202121212121
Source: Bank of Uganda.

No new issues of government stocks since 1994.

Rate of interest payable on demand deposits optional to banks since December 1992.

Indicative interest rates in force until June 1994. Thereafter, weighted average used.

Negotiable since 1992.

Short-term, commercial in nature.

Exceeding one year.

Source: Bank of Uganda.

No new issues of government stocks since 1994.

Rate of interest payable on demand deposits optional to banks since December 1992.

Indicative interest rates in force until June 1994. Thereafter, weighted average used.

Negotiable since 1992.

Short-term, commercial in nature.

Exceeding one year.

Table 30.Uganda: Commercial Banks’ Advances to the Private Sector by Economic Activity, June 1991–December 1996 1/(In millions of Uganda shillings; end-of-period)
199119921993199419951996
JuneDec.JuneDec.JuneDec.JuneDec.JuneDec.JuneDec.
Agriculture25,924.427,730.125,310.832,868.736,362.644,157.946,891.752,019.953,939.959,958.060,885.670,073.0
Production9,776.03,917.32,542.65,854.4541.46,721.86,000.33,582.23,849.26,295.53,782.24,220.5
Crop finance16,148.423,812.822,768.227,014.335,821.235,456.140,891.448,437.750,090.753,662.557,103.465,852.4
Manufacturing8,986.912,304.017,785.718,686.524,565.432,361.440,184.445,699.953,952.559,289.184,740.696,136.2
Foods, beverages, and tobacco2,345.72,212.32,371.43,799.84,812.65,160.111,243.614,903.322,568.122,659.137,135.446,189.1
Leather/textiles822.5718.11,394.2960.21,727.9817.02,023.62,220.62,533.11,682.51,696.51,548.6
Furniture and household927.0762.1960.41,161.72,268.61,377.81,724.71,995.32,177.93,058.24,089.84,376.1
Chemical, pharmacy, and rubber products714.3221.0226.5376.0536.7204.0743.8710.41,728.82,637.32,471.94,467.3
Metal products and machinery1,441.4684.6941.82,148.73,067.82,550.73,319.54,101.13,989.85,425.65,795.18,390.7
Building and construction materials993.01,375.91,421.32,162.93,291.73,126.65,352.75,323.96,402.58,535.610,940.39,040.1
Others1,743.16,330.010,470.18,077.28,860.113,733.415,776.616,445.314,552.215,290.722,611.622,124.4
Trade and other services30,228.634,704.044,777.459,386.873,745.170,645.985,386.893,585.7107,318.0126,126.0143,281.0163,740.8
Wholesale12,087.611,292.49,778.820,736.428,125.017,480.625,964.334,582.244,510.854,572.966,637.851,366.0
Imports23,396.231,165.042,472.251,851.162,826.547,675.0
Exports2,568.13,417.22,038.62,721.83,811.33,691.0
Retail5,515.86,773.41,490.313,642.820,021.922,707.525,696.628,708.334,766.737,311.231,268.758,517.5
Others12,625.216,638.233,508.325,007.625,598.230,457.833,726.029,762.328,040.534,241.945,374.553,857.3
Transport, electricity, and water6,137.25,680.66,676.37,495.47,803.39,470.89,102.29,164.68,267.58,781.711,270.210,856.5
Transport5,882.25,553.96,665.37,476.97,790.99,253.08,906.08,183.08,124.18,777.510,763.510,287.3
Electricity and water255.0126.711.018.512.4217.8196.2981.6143.54.2506.6569.2
Building and construction5,650.47,748.710,134.710,944.011,547.411,503.312,695.018,070.115,489.217,575.219,115.418,464.5
Mining and quarrying97.1269.496.5176.3649.7285.5308.8421.9342.9194.1276.4227.3
Total77,024.688,436.8104,781.4129,557.7154,673.5168,424.8194,568.9218,962.0239,309.9271,924.2319,569.1359,498.2
Source: Bank of Uganda.

Totals differ from claims on private sector in Table 28 due to classification differences.

Source: Bank of Uganda.

Totals differ from claims on private sector in Table 28 due to classification differences.

Table 31.Uganda: Balance of Payments, 1991/92–1995/96
1991/921992/931993/941994/951995/96
Prov.
(In millions of U.S. dollars)
Current account−131.6−119.4−36.3−141.6−121.8
Trade balance−278.6−365.4−417.7−490.2−627.9
Exports, f.o.b.172.1157.1253.9595.3590.3
Coffee116.999.1172.3456.6404.4
Noncoffee55.257.981.5138.7185.9
Imports, c.i.f.450.6522.5671.61,085.51,218.3
Project-related168.9165.4152.7230.0211.4
Other imports281.7357.1518.9855.51,006.8
Nonfactor services−108.0−89.7−89.8−226.0−247.3
Interest due (net)−87.0−48.9−42.9−33.7−32.6
Private transfers135.9107.9303.7329.9522.7
Official transfers206.1276.7228.2302.7276.6
Import support75.1111.475.595.786.3
Project support131.0165.4152.7207.0190.3
Other0.0−17.8−24.4−13.2
Capital account10.4111.1142.8258.9165.5
Official (net)38.0145.2156.6281.8210.2
Disbursements163.4249.3271.9377.4282.4
Import support69.283.9119.2124.449.9
Project support94.2165.4152.7252.9232.6
Amortization due−125.4−104.1−115.4−95.6−72.3
Private capital (net) 1/−27.7−34.1−13.8−22.9−44.7
Overall balance−121.2−8.3106.4117.343.6
Financing121.28.3−106.4117.3−43.6
Monetary authorities−5.5−32.2−89.7−146.9−73.0
Gross reserve change (increase −)−23.8−38.4−107.4−168.9−91.5
IMF (net)22.09.717.722.518.5
Short-term−3.7−3.50.0−0.50.0
Change in arrears (net)98.2−329.7−59.314.211.4
Exceptional financing28.5370.142.615.417.9
Memorandum items:(In percent, unless otherwise indicated)
Foreign exchange reserves, in months of imports1.51.93.13.43.6
Current account to GDP ratio−4.9−4.0−1.0−2.7−2.2
Excluding official transfers−12.6−13.1−7.2−8.6−7.3
Debt service ratio, before rescheduling (including IMF)127.773.853.725.823.1
Coffee export price (US$/kg)0.90.81.12.61.7
Nominal exchange rate (U Sh/US$)962.91,202.81,101.4932.51,016.3
Sources: Bank of Uganda; Ministry of Finance; and staff estimates.

Includes commercial banks, private direct investment, and errors and omissions.

Sources: Bank of Uganda; Ministry of Finance; and staff estimates.

Includes commercial banks, private direct investment, and errors and omissions.

Table 32.Uganda: Merchandise Imports, 1991–93 1/(In percent of total imports)
SITCcommodities1991 2/1992 2/1993 2/
1Food and live animals3.64.07.6
2Beverages and tobacco0.30.50.5
3Crude materials, excluding fuels2.54.25.8
4Minerals, fuel, and electricity15.613.41.7
5Animal and vegetable oils and fats1.95.85.7
6Chemicals7.28.410.5
7Basic manufactures21.221.924.3
8Machinery and transport equipment38.132.235.6
9Miscellaneous manufactured goods8.99.48.3
10Goods not classified elsewhere0.70.20.0
Total100.0100.0100.0
Source: Ministry of Finance.

Import data for 1991–93 are based on the SITC scheme. Begining in 1994, import data are classified according to the Harmonized System. These figures are presented in a continuation of Table 32 on the following page.

Data based on partner-country trade figures.

Source: Ministry of Finance.

Import data for 1991–93 are based on the SITC scheme. Begining in 1994, import data are classified according to the Harmonized System. These figures are presented in a continuation of Table 32 on the following page.

Data based on partner-country trade figures.

Table 32 (concluded).Uganda: Merchandise Imports, 1994–95 1/(In percent of total imports)
HS SectionHS Classification19941995
1Live animals and animal products0.50.5
2Vegetable products5.14.9
3Animal or vegetable fats and oils, etc.4.84.7
4Prepared foodstuffs, etc.3.83.9
5Mineral products9.710.0
6Products of the chemical or allied industries8.58.3
7Plastics, rubber, and articles thereof4.64.2
8Raw hides and skins, etc.0.40.4
9Wood, cork, straw, and articles thereof0.30.3’
10Pulp of wood, etc.3.03.2
11Textiles and textile articles9.710.1
12Footwear, headgear, umbrellas, etc.0.90.9
13Articles of stone, plaster, cement, etc.1.11.1
14Pearls and semi-precious stones, etc.0.00.0
15Base metals and articles of base metals11.211.0
16Machinery and mechanical appliances, etc.16.716.2
17Vehicles, aircraft, etc.15.616.1
18Optical, photographic, precision instruments, etc.1.917
19Arms and ammunition; parts and accessories thereof0.00.0
20Miscellaneous manufactured articles2.22.9
21Works of art, collector’s pieces, and antiques0.00.0
Total100.0100.0
Source: Ministry of Finance.

Classification categories correspond to chapter headings in the official documentation of the Harmonized System by the World Customs Organization. Chapter headings have in some cases been abbreviated.

Source: Ministry of Finance.

Classification categories correspond to chapter headings in the official documentation of the Harmonized System by the World Customs Organization. Chapter headings have in some cases been abbreviated.

Table 33.Uganda: Imports by Economic Classification, 1991/92–1995/96(In millions of U.S. dollars)
1991/921992/931993/941994/951995/96
Prov.
Project-related169165153230211
Petroleum products5758556490
Government imports2017141843
Other204282450773874
Self-financed173192259318
Bureau-financed109258514556
Total imports4505226721,0851,218
Of which
Non-oil3934646191,0211,128
Sources: Staff estimates, based on data provided by the Bank of Uganda and the Ministry of Finance.
Sources: Staff estimates, based on data provided by the Bank of Uganda and the Ministry of Finance.
Table 34.Uganda: Merchandise Exports, 1991/92–1995/96(Value in millions of U.S. dollars; volume in thousands of metric tons; unit value in U.S. dollars per kilogram)
1991/921992/931993/941994/951995/96
Prov.
Coffee
Value 1/116.8799.14172.34456.63404.38
Cash112.4799.14172.34456.63404.38
Barter4.40
Volume (millions of bags)2.272.022.532.963.92
Unit value0.860.821.142.571.72
Cotton
Value10.135.344.293.3213.23
Volume7.504.903.952.728.27
Unit value1.351.081.091.221.60
Tea
Value4.406.538.9411.7512.48
Volume5.808.3710.3912.2412.61
Unit value0.760.780.860.960.99
Other products
Value40.6646.0768.31123.62160.23
Source: Bank of Uganda.

Cash-flow data as reported in the balance of payments, which may differ from shipment data from the Uganda Coffee Development Authority (UCDA).

Source: Bank of Uganda.

Cash-flow data as reported in the balance of payments, which may differ from shipment data from the Uganda Coffee Development Authority (UCDA).

Table 35.Uganda: Bank of Uganda Auction, Interbank, and Bureau Exchange Rates, 1991–96 1/2/(In Uganda shillings per U.S. dollar)
199119921993199419951996
Bank of UgandaForex bureausBank of Uganda 3/Forex bureausBank of Uganda 4/Forex bureausBank of UgandaForex bureausInterbank mid-rateForex bureausInterbank mid-rateForex bureaus
January5707799671,2171,0391,2181,1131,1609259301,0181,034
February6007879911,2231,0411,2151,0471,0829269311,0221,034
March6208151,0001,1921,0421,2121,0791,1079279321,0171,029
April6408471,0001,1561,0441,2161,0071,0669269351,0141,030
May6708881,0091,1651,0461,2119661,0119409501,0181,027
June7009391,0191,1661,0481,1979639739649721,0411,045
July8009571,0221,1781,0491,1919679769699761,0551,059
August8009731,0251,1851,0501,1909219449689811,0671,068
September8509821,0291,1851,0531,1839219379789841,0751,080
October9151,0021,0321,1821,1301,1679209281,0431,0411,1051,105
November9151,0701,0341,2101,1651,1859209251,0331,0421,0811,099
December9151,1841,0351,2171,1461,1869309321,0231,0371,0301,040
Source: Bank of Uganda.

Bank of Uganda or auction rates are middle rates as at end of period. Interbank mid-rate and forex bureau rates are period averages.

Parallel market legalized in June 1990, forex bureaus established in July 1990.

Bank of Uganda auction of donor import support began in January 1992.

As of November 1, 1993, the interbank mid-rate became the Bank of Uganda’s official exchange rate.

Source: Bank of Uganda.

Bank of Uganda or auction rates are middle rates as at end of period. Interbank mid-rate and forex bureau rates are period averages.

Parallel market legalized in June 1990, forex bureaus established in July 1990.

Bank of Uganda auction of donor import support began in January 1992.

As of November 1, 1993, the interbank mid-rate became the Bank of Uganda’s official exchange rate.

Table 36.Uganda: External Trade Indices, 1990/91–1995/96(1992/93=100)
ExportsImportsTerms of
VolumeUnit

price
ValueVolumeUnit

price
ValueNon-oil

value
trade

index
1990/9183.0134.6111.7113.590.5102.797.8148.6
1991/92101.4108.0109.587.996.784.980.1111.7
1992/93100.0100.0100.0100.0100.0100.0100.0100.0
1993/94124.2130.1161.6127.099.7126.6130.4130.5
1994/95162.1233.9379.0192.2106.5204.6216.0219.7
1995/96 1/211.5177.7375.8201.6113.9229.6238.7155.9
Sources: Bank of Uganda; and staff estimates.

Provisional.

Sources: Bank of Uganda; and staff estimates.

Provisional.

Table 37.Uganda: Coffee Export Price, Volume, and Value, 1991–96
199119921993199419951996
Quantitiy (60kg bags)Price ($/kg)Value ($)Quantitiy (60kg bags)Price ($/kg)Value ($)Quantitiy (60kg bags)Price (S/kg)Value ($)Quantitiy (60kg bags)Price (S/kg)Value ($)Quantitiy (60kg bags)Price ($/kg)Value ($)Quantitiy (60kg bags)Price ($/kg)Value ($)
January166,6281.1211,227,740243,4390.9914,392,618132,6890.917,224,546209,7781.1814,909,645326,6892.5449,754,607552,5321.5150,182,562
February175,7911.0811,376,416185,2990.9210,240,378145,7680.928,111,247311,1231.1020,465,608312,2502.6048,705,065522,3811.5147,228,459
March196,6131.0111,873,642246,3900.8011,870,604245,1220.8913,131,853362,3801.1725,346,854344,4232.6654,907,412438,1121.5440,610,530
Q1539,0321.0734,477,798675,1280.9036,503,600523,5790.9128,467,646883,2811.1560,722,106983,3622.60153,378,0841,513,0251.52138,021,551
April184,7331.1612,825,145159,6440.848,046,452247,1900.8712,834,668366,8591.1926,129,409240,4352.6638,417,479394,9801.55636,698,503
May115,8020.855,923,379154,0170.787,195,597201,1900.8810,665,705338,2521.2725,836,389156,3362.7826,079,530281,2471.5726,442,510
June60,4140.943,399,467102,3630.754,581,004156,9170.878,146,925234,4641.4720,748,282102,5412.4915,289,355184,1211.5717,366,031
Q2360,9491.0222,147,991416,0240.7919,823,053605,2970.8731,647,298939,5751.2972,714,080499,3122.6679,786,364860,3481.5680,507,044
July108,0750.835,361,121107,7140.754,872,367105,4620.835,269,110349,1942.1344.539,176187,6092.1223,919,525269,9901.4924,206,758
August239,5990.8211,822,21695,6660.693,979,062188,8190.889,913,789216,9722.1928,529,735274,2012.2236,495,028338,6141.3527,502,245
September353,9730.8117,050,083231,3440.689,479,646211,9261.0212,921,730348,4532.3348,712,214284,6502.1937,383,826371,3241.3730,627,491
Q3700,6470.8134,233,420434,7240.7018,331,075506,2070.9328,104,629914,6192.22121,781,126746,5202.1897,798,379979,9281.4082,336,494
October153,4350.777,078,826186,9340.717,916,62870,0471.154,819,486161,4083.1330,341,036171,7872.0120,710,142340,3411.3126,809,811
November161,7520.908,740,018161,6230.777,510,75484,9711.115,638,666165,0163.1130,709,918228,3861.9726,931,256436,2511.2432,569,982
December189,7660.9610,966,196105,0020.815,106,974112,7121.187,976,387237,1352.8540,547,253395,3291.7040,409,670514,3941.1635,847,162
Q4504,9530.8826,785,040453,5590.7520,534,356267,7301.1518,434,539563,5593.01101,598,207795,5021.8488,051,0681,290,9861.2395,226,955
Total2,105,5810.93117,644,2491,979,4350.8095,192,0841,902,8130.94106,654,1123,301,0341.80356,815,5193,024,6962.31419,013,8954,644,2871.42396,092,044
Source: Uganda Coffee Development Authority.1/ Data for October-December 1995, and 1996 are provisional.
Source: Uganda Coffee Development Authority.1/ Data for October-December 1995, and 1996 are provisional.
Table 38.Uganda: External Debt Outstanding, 1992–96
19921993199419951996
JuneJune
Prov.
(In millions of U.S. dollars)
Total2,6482,6382,9933,3873,461
Multilateral institutions 1/2/1,7561,8162,1502,4882,606
AfDB5948282620
AfDF139136197202217
BADEA1818151515
EIB1916212633
IBRD24221800
IDA1,0431,1521,4181,7151,796
IDB2116161512
IFAD3338445256
IMF330344361407423
Other6926323134
Bilateral Paris Club273282332380348
Pre-cutoff160171176180145
Post-cutoff113111156200203
Bilateral non-Paris Club378416398408401
China6157656254
India6169515458
Libya879098103106
Tanzania7169686868
Korea, D.P.R. of3434343434
Other6597828883
Commercial banks1617183
Commercial nonbanks22562382726
Other loans 3/045737677
(In percent of total debt stock)
Total100.0100.0100.0100.0100.0
Multilateral institutions66.368.971.873.575.3
Bilateral Paris Club10.310.711.111.210.0
Pre-cutoff6.16.55.95.34.2
Post-cutoff4.34.25.25.95.8
Bilateral non-Paris Club14.315.813.312.011.6
Commercial banks0.60.60.00.20.1
Commercial nonbanks8.52.41.30.80.8
Other loans 3/1.72.52.22.2
Sources: Ministry of Finance; and staff estimates.

AfDB, African Development Bank; AfDF, African Development Fund; BADEA, Arab Bank for Economic Development in Africa; EIB, European Investment Bank; IBRD, International Bank for Reconstruction and Development; IDA, International Development Association; IDB, Inter-American Development Bank; IFAD, International Fund for Agricultural Development, IMF, International Monetary Fund.

Bank of Uganda estimate of disbursements from multilateral institutions is understated for 1993/94.

Commercial borrowing uninsured by the public sector.

Sources: Ministry of Finance; and staff estimates.

AfDB, African Development Bank; AfDF, African Development Fund; BADEA, Arab Bank for Economic Development in Africa; EIB, European Investment Bank; IBRD, International Bank for Reconstruction and Development; IDA, International Development Association; IDB, Inter-American Development Bank; IFAD, International Fund for Agricultural Development, IMF, International Monetary Fund.

Bank of Uganda estimate of disbursements from multilateral institutions is understated for 1993/94.

Commercial borrowing uninsured by the public sector.

Table 39.Uganda: External Arrears, 1992–96(In millions of U.S. dollars)
19921993199419951996
JuneJune
CreditorsProv.
Multilateral institutions59.119.20.00.00.0
Islamic Development Bank8.90.30.00.00.0
European Investment Bank1.51.20.00.00.0
East African Development Bank48.115.30.00.00.0
Other 1/0.62.50.00.00.0
Bilateral Paris Club60.45.60.00.00.0
France9.80.00.00.00.0
Italy1.70.00.00.00.0
United Kingdom0.60.00.00.00.0
Germany1.50.00.00.00.0
Japan5.15.60.00.00.0
Israel24.00.00.00.00.0
Bilateral non-Paris Club198.2134.8143.4159.1164.8
Abu Dhabi2.33.53.84.14.3
China28.73.33.34.30.9
India52.20.00.00.03.7
Kuwait0.40.00.00.00.0
Iraq3.53.72.92.92.9
Cuba1.30.20.00.00.0
Yugoslavia14.325.229.032.020.1
Libya8.714.925.331.144.6
Pakistan2.02.73.43.44.0
Burundi4.93.63.43.43.3
Korea, D.P.R. of4.45.80.00.31.0
Tanzania71.267.967.567.567.5
Nigeria0.00.10.91.12.5
Egypt4.23.83.83.83.8
Other0.00.20.15.26.2
Suppliers and banks/Private244.6122.379.474.181.3
Total562.2281.9222.8233.2246.1
Sources: Ministry of Finance; and staff estimates.

Includes also the International Fund for Agricultural Development, the European Development Fund, the Arab Bank for Economic Development in Africa, OPEC Fund, Shelter Afrique, and the Nordic Development Fund.

Sources: Ministry of Finance; and staff estimates.

Includes also the International Fund for Agricultural Development, the European Development Fund, the Arab Bank for Economic Development in Africa, OPEC Fund, Shelter Afrique, and the Nordic Development Fund.

Table 40.Uganda: Divestiture Operations – Collections and Arrears from Divested Public Enterprises, 1992/93–1995/96(U Sh billion)
Financial

year
Total

sales price
Liabilities

assumed by

buyer
Cash

sales
Amount

paid 1/
Amount

outstanding 1/
Arrears 1/2/
1992/9320.00215.6504.3524.3520.000
1993/9411.45910.5990.8600.8600.000
1994/9553.88227.82326.05816.6279.431
1995/9634.5541.03733.51822.90110.617
Total119.89755.10964.78844.74020.04812.536
Source: Ministry of Finance.

As of end-December 1996.

Excluding amounts not yet due.

Source: Ministry of Finance.

As of end-December 1996.

Excluding amounts not yet due.

Uganda; Summary of the Tax System as of February 1997(All amounts in Uganda shillings)
TaxNature of TaxExemptions and DeductionsRates
1.Taxes on companies, corporations, or enterprises
1.1(Income Tax Decree, 1974, as amended)Tax payable by companies which are incorporated under the laws of Uganda, or where management and control of their affairs are exercised in Uganda. Resident companies’ tax is levied on income and profit accrued or derived from Uganda. Losses can be carried forward. Capital gains are not subject to tax.Income of local authorities' pension scheme, provident funds, nonprofit educational and charitable organizations, and royalties on cinematographic films (including films for radio or television broadcasting). Income of E.A.D.B.30 percent.
Exemptions consist of income deriving from interest on tax reserve certificates and interest payable to nonresidents on specified government securities, dividends of resident company controlling more than 25 percent of the voting power of the paying company; dividends forming part of the investment income of the life insurance fund of a resident insurance company; and the income from investment of an annuity fund of an insurance company.
Deductions include initial investment deduction of 20 percent for new investment in industrial and commercial buildings (including hotels) and machinery; “shipping investment deduction” of 40 percent; and annual allowances for capital expenditure as follows: industrial buildings, 4 percent (as percent of written-down value); vehicles, in Classes I, II, III, 37.5 percent; other motor vehicles, II & III, 25 percent in the year expenditure incurred; and 12.5 percent for agricultural land improvements; 100 percent depreciation on investment outside Kampala and Jinja; and companies qualifying for concessions under the Investment Code.
In ascertaining total income, all expenditure incurred in the production of income is deductible, including bad and doubtful debts, capital expenditure on farm land, and interest on money employed in the production of income. For resident companies taxes paid on income derived from Uganda are deductible against corporation tax, as are taxes withheld on interest and dividends. Permanent establishment of nonresident companies cannot deduct royalties, and management or professional fees paid to head office.
1.2Taxes on resident individuals
1.2.1Individual Income Tax (Income Tax Decree, 1974, as amended)This is charged on any, income accruing in or derived from Uganda. Income of a married woman living with her husband is assessed separately except when they request that the income of the wife be deemed to be the income of husband for tax purposes. A PA YE system is operational for employees in the private sector, including parastatal bodies, and civil servants. Refunds or additional taxes are paid when actual tax liability is determined.a. In ascertaining income, all expenditure incurred in the production of that income is deductible.Taxable income (In U Sh)Tax amount (In U Sh)
b. Exemptions for interest on post office savings and bank deposits of more than 2 years.Below 1,560,000Nil
Between 1,560,000 and 2,820,00010% of the amount by which total income exceeds 1,560,000
c. Allowance of one third of insurance premium.
d. Exemptions on government bonds.Between 2,820,000 and 4,920,000126,000 plus 20% of the amount by which total income exceeds 2,820,000.
e. Exemptions on pensions and gratuities of public officers.
Above 4,920,000.546,000 + 30% of the amount by which total income exceeds 4,920,000
1.2.2Individual (nonresident) income tax (Income Tax Decree 1974 as amended)Taxable income

(In U Sh)
Tax amount

(In U Sh)
Below 2,820,00010%
Between 2,820,000 and 4,920,000282,000 + 20% of the amount by which total income exceeds 2,820,000
Above 4,920,000702,000 + 30% of the amount by which total income exceeds 4,920,000
1.2.3Individual Income tax (Income Tax Decree, 1974, as amended)Residents’ withholding tax rates
In percent
a. Management or professional fee4
b. Royalties (except films/tapes for radio/TV broadcasting which are free)4
c. Dividends4
d. Interest (income on bank interest is exempted deposits with term exceeding 2 years)10
c. Rental income (for gross rental income in excess of U Sh 1,560,000 per annum)20
Nonresidents’ withholding tax rates (on gross amounts)
In percent
a. Management or professional fees15
b. Royalties (except films/tapes for radio/TV broadcasting which are free)15
c. Rent on property15
d. Dividends15
e. Interest10
f. Pension or retirement annuity in excess of U Sh 5,000 per annum15
1.2.4Withholding tax on transactionsImports and domestic transactions and supplies.Up-to-date taxpayers as published by the URA.4 percent.
1.2.5Graduated tax (Section 54-74 of Local Administration Act, 1967, as amended)A local government tax levied on all residents in recognized employment. A standard rate of tax is levied, as a minimum, regardless of income. Farmers’ incomes are assessed on the basis of acreage and nature of crop; cattle owners’ income on the basis of number of cattle.Diplomats and visitors to Uganda who stay for less than four months. Partial or complete exemption can be granted for reasons of poverty, old age, infirmity. No deductions are allowed.Highest is U Sh 80,000 per year and lowest is U Sh 6,000 per year.
2.Taxes on goods and services
2.1value-added tax (VAT)Levied on imports and domestic goods and also on services.Exports, supply of international transport of goods or passengers. Supply of milk, maize, flour, dental, medical, and veterinary equipment, seeds, fertilizers, pesticides and hoes, and educational materials are zero-rate.17 percent
Exempt supply include unprocessed foodstuffs, postage stamps, financial services, insurance services, unimproved land, passenger transportation, social urban services, etc.
2.2Excise tax (The Excise Tariff Act, Chapter 174, as amended)(a) Ad valorem duties levied on selected goods manufactured in Uganda and payable by the manufacturer. Also applicable on selected imports.Ad valorem rates on all excisable goods.
(In percent)
Beer70
Cigarettes122
Soft drinks55
Soap10
Sugar20
Spirits120
Wine65
(b) Applicable on selected imported goods previously subject to a high tariff rate.Motor vehicles (engine capacity exceeding 2500 cc)20
Premium gasoline225
Diesel170
Kerosene115
2.3Business and professional licensesAll firms are required to have a license for all categories of business in which they are engaged.Charitable, religious, and other welfare organizations are exempt.Fees vary according to the type and location of the business.
3.Taxes on international trade and transactions.Uganda maintains a single-column tariff schedule based on the Harmonized System (HS).Imports for President's use, diplomats. Exemptions can also be by statutory instrument.Five ad valorem rates ranging from 0 to 30 percent. Intermediate goods, raw materials, and machinery taxed at 0 percent to 8 percent. The rate of 30 percent applies to final products manufactured in the country (soap, apparel, leather goods) and to luxury items (motor vehicles: 10-30 percent, beverages: 30 percent). Petroleum products, other than premium gasoline diesel and kerosene are taxed at 0-30 percent.
3.1Foreign vehicle entry tax (temporary road license)Foreign registered vehicles entering Uganda.None.Heavy goods vehicles exceeding 3 axles, US$27 per vehicle.
4.Other Taxes
4.1Stamp dutiesDuty is levied on a range of specified instruments including: agreements, articles of association of a company, bill of exchange, bills of sales, deeds leases, etc.General exemptions including instruments on which duty would be payable by government and certain savings bank documents.Rate of duty is 0.5 percent on mortgages and 1 percent on others. Where the value cannot be ascertained the general rate is U Sh 1,000.
4.2Airport TaxTax is payable by all passengers leaving the country.None.Nonresidents, US$20; residents, equivalent of US$20 in Uganda shillings.

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