2023 Investment Climate Statements: Uganda

Policies Towards Foreign Direct Investment

The Ugandan government and authorities vocally welcome FDI and celebrate its job creation benefits. Furthermore, the country’s free market economy, liberal financial system, and close to 45-million-person consumer market attract investors. However, rampant corruption, weak rule of law, threats to open and free internet access – including an ongoing, three year-long ban on Facebook – and an increasingly aggressive tax collection regime by the Uganda Revenue Authority (URA) create a challenging business environment. In July 2022, the government imposed an 18% digital services tax imposed on non-resident electronic service providers such as online advertising, music and movie streaming, and software, among others.

The 2019 Investment Code Act (ICA) abolished restrictions on technology transfer and repatriation of funds by foreign investors, and established new incentives (e.g., tax waivers) for investment. However, the ICA also sets a minimum value of $250,000 for FDI and a yet-to-be-specified minimum value for portfolio investment. Additionally, the ICA authorized the Ugandan government to alter these thresholds at any time, thereby creating potential uncertainty for investors. Under the ICA, investment licenses carry specific performance conditions varying by sector, such as requiring investors to allow the Uganda Investment Authority (UIA) to monitor operations, to employ or train Ugandan citizens, or to use Ugandan goods and services to the greatest extent possible. Further, the ICA empowers the Ugandan government to revoke investment licenses of entities that “tarnish the good repute of Uganda as an attractive base for investment.” However, the government has yet to revoke any investor license on this ground.

The 2020 Communications Licensing Framework (CLF) requires telecommunication companies with nationwide licenses to list at least 20% of their shares on Uganda’s stock market on the Uganda Securities Exchange (USE). In December 2021, MTN Uganda – the largest telecom company in Uganda – sold 13% of its shares to the public when it listed on the USE. Airtel, the second largest telecom, is expected to sell its first shares by end of 2023.
The Uganda Investment Authority (UIA) facilitates investment by granting licenses to foreign investors and is tasked with promoting, facilitating, and supervising foreign investments. The UIA provides a “one-stop shop” online where investors can apply for a license, pay fees, register businesses, apply for land titles, and apply for tax identification numbers. In practice, however, investors may also need to liaise with other authorities to complete legal requirements. The UIA also triages complaints from foreign investors. The UIA’s website ( www.ugandainvest.go.ug ) and the International Trade Administration’s website ( https://www.trade.gov/country-commercial-guides/uganda-market-overview ) provide information on the laws and reporting requirements for foreign investors. Investors often bypass the UIA, citing bureaucratic delays. For larger investments, companies have reported that political support from and relationship-building with high-ranking Ugandan officials is a prerequisite.

President Museveni hosts an annual investors’ roundtable to consult a select group of foreign and local investors on increasing investment, occasionally including U.S. investors. While in Washington for the U.S. – Africa Leaders’ Summit in December 2022, President Museveni participated in the Ugandan Trade and Investment Summit in Chicago.

Every Ugandan embassy has a trade and investment desk charged with advertising investment opportunities in the country. In December 2022, the Uganda government appointed specific U.S. trade representatives to market investment and trade opportunities in Uganda.

Limits on Foreign Control and Right to Private Ownership and Establishment

Except for land, foreigners have the right to own property, establish businesses, and make investments. Ugandan law permits foreign investors to acquire domestic enterprises and to establish greenfield investments. The Companies Act of 2010 allows for the registration of companies incorporated outside of Uganda.

Foreigners seeking to invest in the oil and gas sector must register with the Petroleum Authority of Uganda (PAU) to be added to its National Supplier Database. More information on this process is available on the Embassy’s website (select – Registering a U.S. Firm on the National Supplier Database): ( https://ug.usembassy.gov/business/commercial-opportunities/).

The Petroleum Exploration and Development Act and the Petroleum Refining, Conversion, Transmission, and Midstream Storage Act require companies in the oil sector to prioritize using local goods and labor when possible and give the Minister of Energy and Mineral Development (MEMD) the authority to determine the extent of local content requirements in the sector.

All investors must obtain an investment license from the UIA. The UIA evaluates investment proposals based on several criteria, including potential for generation of new earnings; savings of foreign exchange; the utilization of local materials, supplies, and services; the creation of employment opportunities in Uganda; the introduction of advanced technology or upgrading of indigenous technology; and the contribution to locally or regionally balanced socioeconomic development.

Other Investment Policy Reviews

OECD Report on Uganda. Jobs for Rural Youth: The role of Local Food Economies:
https://www.oecd.org/countries/uganda/jobs-for-rural-youth-692c0ca1-en.htm 

The United Nations Commission on Trade and Development (UNCTAD) issued its World Investment Report, 2022, available at:
https://unctad.org/publication/trade-and-development-report-2022 

The World Trade Organization (WTO) issued its most recent Trade Policy Review in 2019; the report is available at:
https://docs.wto.org/dol2fe/Pages/FE_Search/FE_S_S009-DP.aspx?language=E&CatalogueIdList=254764,251521,117054,95202,80262,80232,82036,106989&CurrentCatalogueIdIndex=0&FullTextHash=&HasEnglishRecord=True&HasFrenchRecord=True&HasSpanishRecord=True 

Environmental Justice Atlas list of conflicts in Uganda available at:

https://ejatlas.org/country/uganda 

Business Facilitation

The UIA “one-stop shop” website assists in registering businesses and investments. In practice, investors and businesses may need to liaise with multiple authorities, and the UIA lacks the capacity to play a robust business facilitation role.

Prospective investors can register online and apply for an investment license at https://www.ebiz.go.ug/ . The UIA also assists with the establishment of local subsidiaries of foreign firms by assisting in registration with the Uganda Registration Services Bureau ( http://ursb.go.ug/ ). New businesses are required to obtain a Tax Identification Number (TIN) from the URA, by clicking the “My TIN” link at https://www.ura.go.ug/  or through the UIA. Additionally, businesses must secure a trade license from the municipality or local government in the area in which they intend to operate. Investors in specialized sectors such as finance, telecoms, and petroleum often need an additional permit from the relevant ministry in coordination with the UIA.

Under the Uganda Free Zones Act of 2014, the government continues to establish free trade zones for foreign investors seeking to produce goods for export and domestic use. Such investors receive a range of benefits including tax rebates on imported inputs and exported products. An investor seeking a free zone license may apply to the Uganda Free Zones Authority ( https://freezones.go.ug/ ).

Outward Investment

The Ugandan government does not promote or incentivize outward investment, nor does it restrict domestic investors from investing abroad.

Transparency of the Regulatory System

On paper, Uganda’s legal and regulatory systems are generally transparent and non-discriminatory, and they comply with international norms. In practice, bureaucratic hurdles and corruption significantly impact all investors, but with disproportionate effect on foreigners learning to navigate a parallel informal system. While Ugandan law requires open and transparent competition on government project tenders, U.S. investors have alleged that endemic corruption means that competitors not subject to the Foreign Corrupt Practices Act, or similar legislation, often pay bribes to win awards.

Ugandan law allows the banking, insurance, and media sectors to establish self-regulatory processes through private associations. The government continues to regulate these sectors, however, and the self-regulatory practices generally do not discriminate against foreign investors.

Potential investors must be aware of local, national, and supranational regulatory requirements in Uganda. For example, EAC rules on free movement of goods and services would affect an investor planning to export to the regional market. Similarly, regulations issued by local governments regarding operational hours, or the location of factories would only affect an investor’s decision at the local level. Foreign investors should liaise with relevant ministries to understand regulations in the proposed sector for investment.

Uganda’s accounting procedures are broadly transparent and consistent with international norms, though full implementation remains a challenge. Publicly listed companies must comply with accounting procedures consistent with the International Auditing and Assurance Standards Board.

Governmental agencies making regulations typically engage in only limited public consultation. Draft bills similarly are subject to limited public consultation and review. Local media typically cover public comment only on controversial bills. Although the government publishes laws and regulations in full in the Uganda Gazette, the gazette is not available online and can only be accessed through purchase of hard copies at the Uganda Printing and Publishing Corporation offices. The Uganda Legal Information Institute also publishes all enacted laws on its website ( https://ulii.org/ ).

Uganda’s court system and Inspector General of Government are responsible for ensuring the government adheres to its administrative processes; however, anecdotal reports suggest that corruption significantly undermines the judiciary’s oversight role. In July 2020, the URA started the implementation of the amended Income Tax Act, which imposes presumptive taxes on rental income based on location using a blockchain compliance system meant to improve transparency and reduce corruption. Generally, there is legal redress to review regulatory mechanisms through the courts, and the process is made public.

Uganda’s legislative process includes public consultations and as needed, subject matter expert presentations before Parliament; however, not all comments received by regulators are made publicly available and Parliament’s decisions tend to be primarily politically driven. Formal scientific or economic analyses of the potential impact of a pending regulation are seldom conducted.

Public finances are generally transparent and budget documents are available online. The government annually publishes the Annual Debt Statistical Bulletin, which contains the country’s debt obligations including status of public debt, cost of debt servicing, and liabilities. However, the government’s significant use of supplementary and classified budget accounts – which accounted for 6.4% of the FY2021/22 budget – undermines parliamentary and public oversight of public finances.

The government does not require companies to disclose environmental, social, and governance (ESG) profiles.

International Regulatory Considerations

Per treaty, Uganda’s regulatory systems must conform to the below supranational regulatory systems (though in practice, domestication of supranational legislation remains imperfect):

• African, Caribbean, and Pacific Group of States (ACP)
• African Union (AU)
• Common Market for Eastern and Southern Africa (COMESA)
• Commonwealth of Nations
• East African Community (EAC)

Uganda, through the Uganda National Bureau of Standards (UNBS), is a member of the International Organization for Standardization (ISO), Codex Alimentarius, and International Organization of Legal Metrology (OIML). Uganda applies European Union directives and standards, but with modifications.

Uganda is a member of the WTO and notifies the WTO Committee on Technical Barriers to Trade (TBT) of all draft technical regulations through the Ugandan Ministry of Trade’s National TBT Coordination Committee.

Legal System and Judicial Independence

Uganda’s legal system is based on English Common Law. The courts are responsible for enforcing contracts. Litigants must first submit commercial disputes for mediation either within the court system or to the government-run Center for Arbitration and Dispute Resolution (CADER). Uganda does not have a singular commercial law, multiple statutes touch on commercial and contractual law. A specialized commercial court decides commercial disputes. Approximately 80% of commercial disputes are resolved through mediation. Litigants may appeal commercial court decisions and regulatory and enforcement actions through the regular national court system.

While in theory the court system is independent, in practice there are credible reports that the executive has attempted to influence the courts in certain high-profile cases. More importantly for most investors, endemic corruption and significant backlogs hamper the judiciary’s impartiality and efficacy.

Laws and Regulations on Foreign Direct Investment

The Constitution and ICA regulate FDI. The UIA provides an online “one-stop shop” for investors ( https://www.ugandainvest.go.ug/ ).

Competition and Antitrust Laws

Uganda does not have any specialized laws or institutions dedicated to competition-related concerns, although commercial courts occasionally handle disputes with competition elements. There was no significant competition-related dispute handled by the courts in 2022.

Expropriation and Compensation

The constitution guarantees the right to property for all persons, domestic and foreign. It also prohibits the expropriation of property, except when in the “national interest” such as eminent domain and preceded by compensation to the owner at fair market value. In 2020, the two National Telecom Operators – MTN Uganda and Airtel Uganda – renewed their licenses to operate in Uganda for 12 and 20 years respectively. One requirement of those license renewals is for the telecom companies to list 20% stakes on the Ugandan stock market within two years of being granted the license. MTN Uganda listed on the stock exchange in 2021. Airtel is required to list by the end of 2023.

In 1972, then-President Idi Amin expropriated assets owned by ethnic South Asians. The expropriation was extrajudicial and was ordered by presidential decree. The government did not allow judicial challenge to the expropriations or offer any compensation to the owners. The Ugandan government has since returned most of the properties to the original owners or their descendants or representatives. There have not been any expropriations since, and government projects are often significantly delayed by judicial disputes overcompensation for property the Ugandan government seeks to expropriate under eminent domain.

Dispute Settlement

ICSID Convention and New York Convention

Uganda is a party to both the ICSID Convention and the New York Convention of 1958 on the Recognition and Enforcement of Foreign Arbitral Awards. The 2000 Domestic Arbitration and Conciliation Act incorporates the 1958 New York Convention.

Investor-State Dispute Settlement

Pursuant to the Arbitration and Conciliation Act, the courts and government in theory accept binding arbitration with foreign investors and between private parties. In practice, the overall challenges of the judiciary are likely to impede full enforcement. Uganda has not been involved in any official investment disputes with a U.S person in the last ten years; however, U.S. firms do complain about serious corruption in the award of government tenders.

Ugandan courts recognize and enforce foreign arbitral awards, including those issued against the government. The country is a party to the 1958 New York Convention on the Recognition and Enforcement of Foreign Arbitral Awards. Additionally, the Arbitration and Conciliation Act creates a framework for the recognition and enforcement of foreign arbitral awards, including those against the government.

Uganda has not had any recent experience of extrajudicial action against foreign investors. However, in 1972, the government of then-President Idi Amin extrajudicially expropriated property of foreign investors, including high-profile holdings owned by ethnic South Asians.

International Commercial Arbitration and Foreign Courts

Ugandan law provides for arbitration and mediation of civil disputes. The legal framework on arbitration includes the Arbitration and Conciliation Act and Commercial Court Division Mediation Rules. Litigants must first submit all civil disputes to mediation before a court-appointed mediator. CADER is a statutory institution that facilitates the mediation and operates based on the UN Commission on International Trade Law (UNCITRAL) Arbitration rules. However, unrecorded private arbitration is generally the most effective investment dispute resolution mechanism in Uganda.

The Foreign Judgments Reciprocal Enforcement Act enables the recognition and enforcement of judgments and awards made by foreign courts.

There is no evidence that Ugandan courts favor state-owned enterprises when arbitrating or settling disputes. However, corruption or high-level government officials often influence court decisions.

Bankruptcy Regulations

The Bankruptcy Act of 1931, the Insolvency Act of 2011, and the Insolvency Regulations of 2013 generally align Uganda’s legal framework on insolvency with international standards. Bankruptcy is not criminalized.

Investment Incentives

The Public Private Partnership Act of 2015 creates a legal framework for the government to partner with private investors, both local and foreign to finance investments in key sectors. The government has undertaken joint ventures with foreign investors in the oil and gas sector and for infrastructure projects.

In June 2020, the government scrapped 18% excise duty on cooking gas to encourage clean energy cooking. This is meant to reduce the use of charcoal that contributes to deforestation. While the scrapping of this excise duty is positive, the usage of cooking gas is still limited to major cities because the cost is still high relative to incomes.

Foreign Trade Zones/Free Ports/Trade Facilitation

The Uganda Free Zones Authority (UFZA) ( https://freezones.go.ug/ ) regulates free trade zones, which offer a range of tax advantages. The government’s process in awarding free trade zone status is generally transparent. In 2022, UFZA licensed five private Free Zone Developers, bringing the total number of free zones to 32. Estimates from UFZA indicate that in FY 2021/2022, free zones attracted $645 million worth of capital investment, employed 9,861 people, and contributed $65 million to total exports, a significant decline from $1.25 billion in 2020/2021.

Performance and Data Localization Requirements

The ICA does not impose any direct requirements regarding local employment or specify mandatory numbers for local employment in management positions. The broadness of its provisions, however, arguably leaves the door open for enforcement of local employment requirements. The Petroleum Exploration, Development, and Production Act and the Petroleum Refining, Conversion, Transmission, and Midstream Storage Act require investors in the oil sector to contribute to the creation of a locally skilled workforce.

While the UIA has significantly improved its processing of work permits and investment licenses for foreigners, bureaucratic hurdles, inconsistent enforcement, and corruption can still make obtaining visas and work permits onerous and expensive. All foreign investors must acquire an investment license from the UIA.

No general localization law exists in Uganda, but sector-specific laws impose localization requirements. The petroleum laws require foreign oil companies to prioritize the use of local goods and labor when available, and the MEMD has the authority to determine the extent of local content requirements in the sector. The Public Procurement and Disposal of Public Assets Act, which regulates government procurements, also imposes thresholds on the contracts for which a foreign company can apply. Per the petroleum laws, MEMD has the responsibility to monitor companies in the oil sector to ensure they are meeting the local content requirements. Additionally, the Office of the Auditor General carries out audits of the oil and gas sector to ensure adherence to local content requirements. These performance reviews can form grounds for granting incentives or enforcement of the restrictions. Since the 2013 oil laws were passed, no company has been punished for breaching local content rules. Investment incentives in Uganda are quite controversial because they are applied on a case-by-case basis, even though the ICA lists seven grounds for granting investment incentives.

While there are no general requirements for foreign information technology (IT) providers to provide the Ugandan government any source code or information related to encryption, the National Information Technology Authority Act allows the Minister for Information, Communication, and Technology (ICT) to order an IT provider to submit any information to the National Information Technology Authority (NITA). However, it is unclear to what extent, if any, the Ugandan government has invoked this law. Similarly, the Computer Misuse Act allows the government to “compel a service provider…to co-operate and assist the competent authorities in the collection or recording of traffic data in real time, associated with specified communication transmitted by means of a computer system.” These regulatory requirements apply to all IT providers, both foreign and local. There are no measures to prevent or unduly impede companies from freely transmitting customer or other business-related data outside of Uganda. In 2017, however, the BOU interpreted Uganda’s cyber security legislation as providing it with the mandate to require financial institutions to relocate their data centers to Uganda to provide the government with access to customers’ digital financial information. Supervised financial institutions are currently implementing this policy. A U.S.- owned data center firm inaugurated in May 2021 a Tier III data center targeting the market for localizing data storage and opportunities for cloud services.

Real Property

Land rights are complicated in Uganda and present a significant barrier to investment. Uganda enforces property rights through the courts; however, corruption often influences final judgments. The Mortgage Act and associated regulations make provision for mortgages, sub-mortgages, trusts, and other forms of lien. However, due to widespread corruption and an inefficient bureaucracy, investors frequently struggle with the integrity of land transactions and recording systems.

Foreigners cannot own land directly and may only acquire leases. Such leases cannot exceed 99 years. However, foreign investors can create a Ugandan-based firm to purchase and own real estate.

The Land Act provides for four forms of land tenure: freehold, customary, “Mailo” (a form of freehold), and leasehold. Freehold, leasehold, and Mailo tenure owners hold registered titles, while customary or indigenous communal landowners – who account for up to 80% of all landowners – do not. Ugandan law provides for the acquisition of prescriptive rights by individuals who settle onto land (squatters) and whose settlement on such land is unchallenged by the owner for at least twelve years.

Intellectual Property Rights

Ugandan law provides for the protection of intellectual property rights (IPR), but enforcement mechanisms are weak. The country lacks the capacity to prevent piracy and counterfeit distribution. As a result, theft and infringement of IPR is common and widespread. Uganda did not enact any IP-related laws and regulations in the past year. In August 2021, Uganda did adopt the African Regional Intellectual Property Organization (ARIPO)’s draft protocol on regional voluntary registration of Copyright and Related Rights. The Protocol was adopted by ARIPO member countries with the aim of ensuring African creators benefit from their creative works.

Uganda does not track seizures of counterfeit goods or prosecutions of IPR violations. Agriculture experts estimate some 20% of agriculture products under copyright in Uganda are counterfeit.

Uganda is not included in the United States Trade Representative (USTR) Special 301 Report or the Notorious Markets List. For additional information about national laws and points of contact at local IP offices, please see WIPO’s country profiles https://www.wipo.int/directory/en/ .

Capital Markets and Portfolio Investment

The government generally welcomes foreign portfolio investment and has put in place a legal and institutional framework to manage such investments. The Capital Markets Authority (CMA) licenses brokers and dealers and oversees the USE, which is now trading the stock of 18 companies. USE liquidity remains low, constraining entry and exit from sizeable positions. Capital markets are open to foreign investors and there are no restrictions for foreign investors to open a bank account in Uganda. However, the government imposes a 15% withholding tax on interest and dividends. Foreign-owned companies may trade on the stock exchange, subject to some share issuance requirements. The government respects IMF Article VIII and refrains from restricting payments and transfers for current international transactions.

Credit is available from commercial banks on market terms, and foreign investors can access credit. However, persistently high yields on Ugandan government-issued securities push up lending rates more broadly, including interest rates on commercial loans, undermining the private sector’s access to affordable credit. For instance, commercial lending rates averaged 19% and government 10-year bonds averaged 12% at the end of December 2022.

Money and Banking System

Formal banking participation remains low, with only 35.5% of Ugandans having access to bank accounts, many via their membership in formal savings groups. However, there are 20.7 million total bank accounts and more than 34 million mobile money accounts used to conduct basic financial transactions as some Ugandans hold multiple accounts. Uganda’s banking and financial sector is generally healthy, though non-performing loans remain a problem. According to the Bank of Uganda’s Financial Soundness Indicators, Uganda’s non-performing loan rate stood at 5.35% at the end of December 2022, up from 5.25% in December 2021. Uganda has 26 commercial banks, with the top six controlling at least 62% of the banking sector’s total assets, valued at $12 billion. The Bank of Uganda regulates the banking sector, and foreign banks may establish branches in the country. To enable the banking sector to withstand shocks, the BOU increased minimum capital requirements for banks to $40 million from $6.5 million. New banks seeking to operate in Uganda will be required to have this minimum amount, whereas all other banks operating in Uganda must comply by June 30, 2024. The BOU also applies risk-based supervision where banks are required to shore-up their capital based on the risk they take in terms of lending. In June 2021, the BOU started the direct regulation of mobile money service providers under the National Payment Systems Act, 2020. Since February 2020, Uganda has been on the Financial Action Taskforce “Grey List” due to the country’s insufficient implementation of its anti-money laundering and combating the financing of terrorism (AML/CFT) policies. As of the end of February 2023, Uganda was still on this watch list despite the progress made in amending several laws to meet the FATF requirement. As a result, Uganda’s correspondent banking relationships face increased oversight. The last evaluation report by the Eastern and Southern Africa Anti-Money Laundering Group (ESAAMLG) in November 2022 indicated that Uganda was compliant on at least 15 of the 40 recommendations by FATF when the country was placed on the grey list. Uganda does not restrict foreigners’ ability to establish a bank account.

Foreign Exchange and Remittances

Foreign Exchange

Uganda keeps open capital accounts, and there are no restrictions on capital transfers in and out of Uganda. If, however, an investor benefited from tax incentives on the original investment, he or she will need to seek a “certificate of approval” to “externalize” the funds. Investors may convert funds associated with any form of investment into any world currency. The Ugandan shilling (UGX) trades on a market-based floating exchange rate.

Remittance Policies

There are no restrictions for foreign investors on remittances to and from Uganda. In response to COVID-19, the BOU in March 2020 placed restrictions on supervised financial institutions’ repatriation of dividends until after the BOU certified institutions had sufficient capital buffers and liquidity to absorb shocks brought about by defaulting customers. As of February 2023, these limits had not been fully lifted and banks are granted approval on a case-by-case basis.

Sovereign Wealth Funds

In 2015, the government established the Uganda Petroleum Fund (PF) to receive and manage all government revenues from the oil and gas sector. By law, the government must spend a portion of proceeds from the fund on oil-related infrastructure, with parliament appropriating the remainder of revenues through the normal budget procedure. As of June 2022, the PF had a balance of $29 million mostly from taxes and signature bonuses from non-oil production related activities in the oil sector. Uganda does not have a sovereign wealth fund but established a fund called the Petroleum Revenue Investment Reserve (PRIR) to ensure responsible and long-term management of revenue from Uganda’s oil resources when oil production begins. In the 2021 – 2026 Charter of Fiscal Responsibility, the government has committed to spending oil revenue worth 0.8% of non-oil GDP from the previous fiscal year as part of the national budget. The balance would be sent to the PRIR for Investment. Uganda projects oil revenues to start flowing in 2025 when the first drop of crude oil is produced.

Privatization Program

The government privatized many SOEs in the 1990s. Uganda does not currently have a privatization program. However, Uganda took over the running of the expired electricity generating concession for Eskom in March 2023 and will take-over the expiring electricity distribution concession for Umeme in March 2025.

Additional Resources

Department of State

• Country Reports on Human Rights Practices: Uganda ( https://www.state.gov/reports/2022-country-reports-on-human-rights-practices/uganda)
• Trafficking in Persons Report: Uganda ( https://www.state.gov/reports/2022-trafficking-in-persons-report/uganda/ )
• Guidance on Implementing the “UN Guiding Principles” for Transactions Linked to Foreign Government End-Users for Products or Services with Surveillance Capabilities ( https://www.state.gov/key-topics-bureau-of-democracy-human-rights-and-labor/due-diligence-guidance/)
• U.S. National Contact Point for the OECD Guidelines for Multinational Enterprises ( https://www.state.gov/u-s-national-contact-point-for-the-oecd-guidelines-for-multinational-enterprises )
• Xinjiang Supply Chain Business Advisory ( https://www.state.gov/xinjiang-supply-chain-business-advisory/)

Department of the Treasury

• OFAC Recent Actions ( https://home.treasury.gov/policy-issues/financial-sanctions/recent-actions )

Department of Labor

• Findings on the Worst Forms of Child Labor Report ( https://www.dol.gov/agencies/ilab/resources/reports/child-labor/findings )
• List of Goods Produced by Child Labor or Forced Labor ( https://www.dol.gov/agencies/ilab/reports/child-labor/list-of-goods )
• Sweat & Toil: Child Labor, Forced Labor, and Human Trafficking Around the World ( https://www.dol.gov/general/apps/ilab )
• Comply Chain ( https://www.dol.gov/ilab/complychain/ )

Climate Issues

Uganda’s Nationally Determined Contribution (NDC) covers the energy, forestry, and wetland sectors. In 2022, Uganda updated its 2015 NDC with the aim of reducing emissions by 24.7% below the business-as-usual scenario of 148.8 million metric tons of CO2 equivalent a year in 2030. As a part of this goal, it seeks to raise renewable electricity generation capacity to 4,200 megawatts by 2030. As at the end of 2021, Uganda generated at least 1,346.6 megawatts of which 90% was from renewable energy sources. In the NDC, Uganda also commits to reversing deforestation from 12.5% of forest cover in 2020 to 21% by 2030 and to reverse deforestation and increase forest cover from approximately 14% in 2013 to 21% in 2030 through forest protection. It also plans to increase wetland coverage from 8.9% in 2020 to 12% by 2030. The objective of Uganda’s NDC is to pursue a low-carbon development pathway and reduce the vulnerability of the population, environment, and economy to the impacts of climate change by implementing measures and policies that build resilience, with a primary focus on forest and wetland conservation. The government has not introduced any policies to reach net-zero carbon emissions by 2050, and public procurement policies do not include environment and green growth considerations, except for those in the petroleum and mining sectors.

Resources to Report Corruption

Contacts at the government agency or agencies that are responsible for combating corruption:
Beti Kamya
Inspector General of Government
Inspectorate of Government
Jubilee Insurance Centre, Plot 14, Parliament Avenue, Kampala
Telephone: +256-414-344-219
Website: www.igg.go.ug 

Public Procurement and Disposal of Public Assets Authority (PPDA)
UEDCL Towers Plot 39 Nakasero Road
P.O. Box 3925, Kampala Uganda
Telephone: +256-414-311100.
Email: info@ppda.go.ug 
Website: https://www.ppda.go.ug/ 

Contact at a “watchdog” organization: Anti-Corruption Coalition Uganda
Cissy Kagaba
Telephone: +256-414-535-659
Email: kagabac@accu.or.ug 
Website: http://accu.or.ug