Technical Note
The Uganda Revenue Authority presumptive tax data

This technical note describes the Uganda Revenue Authority (URA) presumptive tax returns data covering financial years from 2015/16 to 2022/23. 

The data contains 21 variables, including information on taxpayers’ characteristics, turnover, and payable taxes. It covers the population of small businesses eligible for a presumptive tax regime that file their incomes using the URA Income Tax for Small Businesses form. 

This data can be merged with other available administrative tax data, such as the URA firm panel, and thus provides a broader picture of businesses’ performance and their behaviour in Uganda. 

This note describes the key elements and the construction of the data and presents the variable description. Finally, the note provides descriptive statistics of the data.