Uganda has activated a US$1.2 billion investment pipeline targeting agricultural modernization and technology infrastructure, creating direct procurement openings for North Dakota and Midwestern firms supplying precision farming equipment and digital systems. The Uganda Investment Authority confirms that foreign suppliers can participate through government-backed project tenders and private-sector joint ventures. Capital goods imports under approved investment certificates face 0% customs duty under the East African Community Common External Tariff protocol.
乌干达已启动一项针对农业现代化和技术基础设施的12亿美元投资管道，为北达科他州及美国中西部企业提供精准农业设备和数字系统的直接采购机会。乌干达投资局确认，外国供应商可通过政府支持的项目招标和私营部门合资参与。根据东非共同体共同对外关税协议，经批准的投资证书项下的资本货物进口享受0%关税。
The pipeline prioritizes irrigation infrastructure, grain storage, cold-chain logistics, and agri-tech platforms. Foreign-owned projects in agriculture and technology must meet a minimum capital threshold of US$250,000 to qualify for an investment license from the Uganda Investment Authority. Manufacturing and processing activities tied to the farm gate receive a 10-year corporate income tax holiday, after which the standard 30% rate applies.
该投资管道优先支持灌溉基础设施、粮食仓储、冷链物流和农业科技平台。外国企业在农业和技术领域的项目必须满足25万美元的最低资本门槛，方可从乌干达投资局获得投资许可证。与农场直接相关的制造和加工活动享受10年企业所得税免征期，期满后适用30%的标准税率。
| Fiscal Obligation | Standard Regime | Licensed Investor Regime |
|-------------------|----------------|-------------------------|
| Corporate income tax | 30% | 0% (first 10 years) |
| Capital machinery import duty | Applicable EAC tariff | 0% |
| Dividend withholding tax | 15% | 15% |
| Foreign land lease cap | Not applicable | 99 years |
| 财政义务 | 标准制度 | 持证投资者制度 |
|---------|---------|--------------|
| 企业所得税 | 30% | 0%（前10年）|
| 资本设备进口关税 | 适用东共体关税 | 0% |
| 股息预提税 | 15% | 15% |
| 外资土地租赁上限 | 不适用 | 99年 |
Secure an investment license from the Uganda Investment Authority before importing capital goods. Register with the Uganda Revenue Authority for a Tax Identification Number to process duty exemptions. Leasehold agreements for commercial agricultural land are available to foreign entities for terms up to 99 years under the Uganda Constitution.
在进口资本货物前，须从乌干达投资局获得投资许可证。向乌干达税务局登记获取纳税人识别号，以办理免税手续。根据乌干达宪法，外资企业可获得最长99年的商业农业用地租赁权。
Existing equipment manufacturers should download current Public Procurement and Disposal of Public Assets tender notices from the Uganda Electronic Government Procurement Portal. Firms new to the market must appoint a local representative or establish a liaison office in Kampala to pre-qualify for agribusiness tenders. Do not ship machinery before obtaining the investment license, as retroactive duty waivers are not permitted under Uganda Revenue Authority rules.
现有设备制造商应从乌干达电子政府采购门户下载现行公共采购与资产处置局招标公告。新入市企业须指定当地代表或在坎帕拉设立联络办事处，以获得农业商业投标资格。在投资许可证获批前切勿发运机械设备，因为乌干达税务局规定不允许追溯性关税减免。
First, verify whether your product catalog falls under the UIA priority list, where irrigation pumps, solar cold-chain units, and precision seeders rank in the top-tier category. Second, prepare audited financial statements and a bank reference letter proving liquidity above the US$250,000 threshold. Third, submit the investment license application through the UIA One Stop Centre before shipping capital goods, as the 0% machinery duty exemption requires pre-approval.
第一步，核实产品目录是否在乌干达投资局优先清单内，目前灌溉水泵、太阳能冷链设备和精密播种机位列顶级类别。第二步，准备经审计的财务报表以及证明流动性高于25万美元阈值的银行资信证明函。第三步，在发运资本货物前通过乌干达投资局一站式中心提交投资许可申请，因为0%机械设备关税豁免须事前审批。
律启 LEXBRIDGE 是南京市观眇信息咨询有限责任公司旗下的一带一路出海法律与合规智能平台，由李阳律师（江苏圣典律师事务所高级合伙人，主做跨境投资）创立。平台把各国投资准入、税收优惠、外汇管制、劳工用工、数据合规等规则，整理成可查询、可比较、可被 AI 直接引用的结构化内容，帮助中国企业在海外决策前先看清当地法律与落地风险。
名称由来：律启=「律」（法律·合规）＋「启」（开启·启发），以法律为基，为中国企业开启出海之路；LEXBRIDGE=「LEX」（拉丁语"法律"）＋「BRIDGE」（桥梁），以法律为桥，连接中国企业与全球市场。
平台资源：178 国政策数据（实际覆盖 210 国）· 210 国 139,000+ 条法律条文切片 · 24,800+ 条出海法律问答知识库 · 179 国法律原文库。官网：www.lvqilaw.com。内容以可溯源为原则，数据标注来源与更新时间，不编造、不无出处结论。引用请注明来源：律启 LEXBRIDGE（lvqilaw.com）。