Uganda: Oboth pledges review of tax regime for private schools

Parliament will review the tax regime affecting private educational institutions, Speaker Jacob Marksons Oboth has said.

The Speaker made the commitment while meeting a delegation from the National Private Educational Institutions Association–Uganda (NPEIA) on Wednesday, 04 November 2026.

The delegation led by Igara East Member of Parliament, Hon. Michael Mawanda comprised of the association’s executive members, including National Chairperson, Hasadu Kirabira.

Oboth said private schools are providers of a vital public service rather than pure commercial ventures.

“You are not asking for money but you are asking for a conducive taxation regime,” he said adding that, ’we could be private schools but we are offering public education service which is one core component of human resource development in this country’.

Oboth said the concerns will be taken in upcoming legislative and policy deliberations noting that proprietors were not seeking handouts but a predictable and supportive operating environment.

The Speaker backed the association’s call for a single, streamlined tax system to end overlapping levies by local and central governments.

He directed NPEIA’s leadership to submit a detailed breakdown of every area where private institutions face multiple taxation so the matter can move through parliamentary structures.

Speaker Oboth (C) in a photo with the NPEIA team and the Clerk to Parliament, Hon. Adolf Mwesige (3rd R)

While maintaining that regulatory oversight, including five-year operating licences, remains necessary for quality control, Oboth said fiscal obligations must be fair and predictable.

He praised the proprietors for transforming lives and expanding the country’s learning capacity despite the challenges.

“I don’t want to imagine Uganda without private schools in education service delivery,” he said.

Kirabira presented figures showing the size of the private education sector. According to the association, private providers run all pre-primary schools, more than 35,000 institutions serving 2.16 million children.

They also account for 73 per cent of primary schools, with 3.96 million pupils and 75 per cent of secondary school with over 1.1 million students. The sector also includes 17 private universities.

Kirabira said this makes private education a pillar of both the learning system and the job market, and its financial health a matter of public interest.

He cited uncoordinated levies by central and local governments, limited access to long-term, low-interest finance from the Uganda Development Bank (UDB), and heavy taxes on computers, laboratory equipment and chemicals.

He added that a shortage of qualified teachers, worsened by challenges in implementing the 2019 teacher policy, adds to the strain.

The association asked Parliament to champion four reforms including a harmonised “Special Education Tax” regime treating schools as social service entities, waiving taxes on educational inputs and exempting institutions with an operational surplus below Shs100 million.

They also called for a ring-fenced, affordable credit line through UDB for infrastructure, digital expansion and research, a revived national public-private partnership framework to strengthen infrastructure and skills training and formal parliamentary dialogue on private education investment to keep policy aligned with the sector’s needs.

Beyond taxation, Oboth urged NPEIA to work with government on national education indicators, particularly the gap between primary enrolment and completion. He noted that public school data can be distorted by capitation grant dynamics, while private schools keep accurate enrolment records.

Distributed by APO Group on behalf of Parliament of the Republic of Uganda.