The Uganda Revenue Authority has reportedly issued a clarification regarding the effective date of the changes to the taxation of rental income introduced as part of the 2021-22 Budget Measures. As previously reported, the changes include that deductible expenses and losses allowed to persons earning rental income are fixed at 75% of the rental income for both individuals and companies, resulting in an effective tax rate of 7.5% on rental income considering the applicable tax rate of 30%. While the budget measures are generally effective from 1 July 2021, which is the beginning of the standard tax year, it has been clarified that the changes regarding rental income do not apply for alternative tax years ongoing as on 1 July 2021 until the beginning of the following alternative year. For example, the changes apply from 1 January 2022 for taxpayers following the calendar year.