Uganda - Public finance

The fiscal year runs from 1 July to 30 June. The main sources of government revenue are the export duties on coffee and cotton, import duties, income and profit taxes, excise taxes, and sales taxes. Deficits are chronic. Over half of public monies comes from foreign aid.

The US Central Intelligence Agency (CIA) estimates that in 1998/1999 Uganda's central government took in revenues of approximately $959 million and had expenditures of $1 billion. Overall, the government registered a deficit of approximately $41 million. External debt totaled $3.4 billion.

The following table shows an itemized breakdown of government revenues and expenditures. The percentages were calculated from data reported by the International Monetary Fund. The dollar amounts (millions) are based on the CIA estimates provided above.


Tax revenue 57.0% 547
Non-tax revenue 0.6% 5
Grants 42.0% 402
EXPENDITURES 100.0% 1,040
General public services 15.4% 161
Defense 9.8% 102
Public order and safety 4.8% 50
Education 19.2% 200
Health 10.2% 106
Housing and community amenities 5.6% 59
Economic affairs and services 29.0% 301
Other expenditures 0.5% 6
Interest payments 5.5% 57

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Mar 8, 2011 @ 1:01 am
1:What are some of the reasons for the increase in public finance amongs the LDCS?
2:what are the major sources of public revenue?

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