Uganda
AI Agent Legal Status: undefined · Autonomy: none
Legal Framework
Uganda has electronic transactions and data protection legislation but no AI-specific regulation. The government has imposed taxes on social media and OTT services, signaling a potentially restrictive approach to digital services.
Key Laws & Regulations
- ◆Companies Act 2012
- ◆Data Protection and Privacy Act 2019
- ◆Electronic Transactions Act 2011
- ◆Computer Misuse Act 2011
Business Formation
Private company limited by shares, company limited by guarantee, and branch office available. Registration through the Uganda Registration Services Bureau (URSB).
Tax Implications
Corporate tax rate of 30%. OTT (Over-the-Top) tax on internet-based services. VAT at 18%.
Opportunities
Young population, growing tech community, and EAC market access create opportunities for mobile-first AI solutions.
Highlights
Innovation Village and other tech hubs in Kampala support a growing startup ecosystem.
Risks & Challenges
OTT tax on digital services, regulatory unpredictability, and periodic internet shutdowns raise concerns for digital business operations.