Description of instrument |
Stamp duty |
---|
1. ACKNOWLEDGEMENT of a debt exceeding shs 100,000 |
NIL |
2. (a) ADMINISTRATION BOND |
5000 /= |
(b) CUSTOMS BONDS - of the total value |
0.05% |
3. ADOPTION DEED |
5000 /= |
4. AFFIDAVIT including an affirmation or declaration |
5000 /= |
5. AGREEMENT OR MEMORANDUM of an agreement |
5000/= |
6. AGREEMENT relating to deposit of title—deeds, pawn pledge-of the total value |
1% |
7. APPOINTMENT IN EXECUTION of a power, whether of trustees or of property |
5000/= |
8. APPRAISEMENT OR VALUATION made otherwise than under an order of court-of the total value
|
NIL |
9. APPRENTICESHIP DEED |
5000/= |
10. ARTICLES OF ASSOCIATION OF A COMPANY |
10,000/= |
11. ASSENT TO BEQUEST WHETHER UNDER HAND OR SEAL |
5,000/= |
12. AWARD by arbitrator or umpire |
5,000/= |
13. BILL OF EXCHANGE not being a bond, bank note or currency note |
5,000/= |
14. BILL OF LADING (including a thorough bill of lading |
NIL |
15. BILL OF SALE |
5,000/= |
16. BOND (not being a debenture) |
5,000/= |
17. CANCELLATION—instrument of |
5,000/= |
18. CAPITAL DUTY (a) on nominal share capital or any increase of it of any company incorporated in Uganda with limited liability— of the total value (b) on increase of share capital of any company when the increase is a condition precedent for disbursement of loan funds for a development project (c) on becoming public through the operation of the stock exchange |
0.5% NIL NIL |
19. CAVEAT (under the Registration of Titles Act or any other law relating to the registration of title to land) |
5,000/= |
20. CERTIFICATE OF SALE (in respect of each property put up as a separate lot and sold) |
5,000/= |
21. CHARTER PARTY (instrument for charter hire or vessel or part of it) |
5,000/= |
22. CHEQUE |
NIL |
23. COMPOSITION DEED (instrument of conveyance of property by a debtor for the benefit of his creditors)—of the total value |
1% |
24. CONVEYANCE (not being transfer)—of the total value |
5,000/= |
25. COPY OF EXTRACT 5,000/= |
|
26. COUNTERFEIT OR DUPLICATE of an instrument chargeable with duty and in respect of which the property duty has been paid |
5,000/= |
27. DEBENTURE—whether a mortgage debenture or not, being of a marketable security-of the total value |
0.5% |
28. DEED |
5,000/= |
29. DIVORCE—(any instrument by which any person effects the dissolution of marriage) |
5,000/= |
30. EQUITABLE MORTGAGE—of the total value |
0.5% |
31. EXCHANGE OF PROPERTY—of the total value |
1% |
32. EXTRACT |
5,000/= |
33. FURTHER CHARGE—any instrument imposing a further charge on mortgaged property—of the total value |
0.5% |
34. GIFT— Instrument of not being a settlement or will or transfer—of the total value |
1% |
35. HIRE PURCHASE AGREEMENT—of the total value |
1% |
36. INDEMNITY BOND |
1% |
37. INSTRUMENT - for a loan not exceeding Uganda shillings three million |
NIL |
38. LEASE—of the total value |
1% |
39. LETTER OF CREDIT—an instrument by which one person authorises another to give credit to the person in whose favour it is drawn |
5,000/= |
40. LETTER OF LICENCE—any agreement between a debtor and his creditors that the latter shall for a specified time, suspend their claims and allow the debtor to carry on business at his own discretion |
5,000/= |
41. MEMORANDUM OF ASSOCIATION OF A COMPANY |
10,000/= |
42. (a) Mortgage deed- of the total value A MORTGAGOR who gives a power of attorney to collect rents or a lease of the property mortgaged is deemed to give possession within the meaning of this item. (b) Where a collateral or auxiliary or additional or substituted security is given by way of further assurance where the principal or primary security is duly stamped |
0.5% 5,000/= |
43. MORTGAGE OF A CROP—including any instrument endorsement, note, attestation, certificate or entry not being PROTEST OF A BILL OF NOTE, made or signed by a Notary Public in the execution of the duties of his office or by other person lawfully acting as a Notary Public |
5,000/= |
44. NOTARIAL ACT—made or signed by a Notary Public in the Execution of the duties of his office, or by any other person lawfully acting as a Notary Public |
5,000/= |
45. NOTE OR MEMORANDUM—sent by a broker or agent to his principal intimating the purchase or sale on account such principal of any goods stock or marketable security |
5,000/= |
46. PARTITION |
5,000/= |
47. (a) PARTNERSHIP (b) DISSOLUTION OF PARTNERSHIP |
5,000/= 5,000/= |
48. (a) POLICY OF INSURANCE (b) LIFE INSURANCE (c) INSURANCE PERFORMANCE BOND |
35,000/= NIL 50,000 |
49. POWER OF ATTORNEY |
5,000/= |
50. PROMISSORY NOTE |
5,000/= |
51. PROTEST OF BILL OR NOTE—any declaration in writing made by a Notary Public, attesting the dishonour of a bill of exchange or promissory note |
5,000/= |
52. RECEIPT—as defined by section 2 for any money or other property the amount of value exceeds Shs. 50,000/= |
5,000/= |
53. RECONVEYANCE OFMORTGAGED PROPERTY—of the total value |
5,000/= |
54. RELEASE—Any instrument not being such a release as is provided for by section 26(2) by which a person renounces a claim upon another person or against any specified property |
5,000/= |
55. RESPONDENTIA BOND—any instrument securing a loan on the cargo laden on board a ship and making repayment contingent on the arrival of the cargo at the port of |
5,000/= |
56. SECURITY BOND OR MORTGAGE DEED—executed by way of security for the due execution of an office, or to account for money or other property received by virtue thereof or executed by a surety to secure the due performance of a contract—of the total value |
1% |
57. SETTLEMENT (a) INSTRUMENT OF—(including a deed of dower) (b) REVOCATION OF - |
5,000/= 5,000/= |
58. SHARE WARRANTS—to bearer issued under the Companies Act—of the total value |
1% |
59. SHIPPING ORDER—for or relating to the conveyance of goods on board any vessel |
5,000/= |
60. SOLEMN OR STATUTORY DECLARATION |
5,000/= |
61. SURRENDER OF LEASE |
5,000/= |
62. TRANSFER— (a) of the total value (b) transfer of shares in an incorporated company listed on the stock exchange, arising from the trading of those shares on the stock exchange
(c) of assets to special purpose vehicles for the purpose of issuing asset backed securities |
1% 0.5% NIL |
63. TRUST—concerning any property made by any writing not being a will |
5,000/= |
64. Any other provision not specifically mentioned |
5,000/= |