{"id":"government","title":"Government revenue and spending","description":"Spending by purpose (COFOG), central vs local, revenue and tax registrations.","licence":"Figures are official statistics published by the Uganda Bureau of Statistics (UBOS) and its partner agencies. Cite UBOS as the source; the links in each dataset point to the original files.","sources":[{"title":"Functional classification of General Government expenditure for FY 2022-23 and FY 2023-24, Million shillings","url":"https://www.ubos.org/wp-content/uploads/statistics/Functional-classification-of-General-Government-expenditure-for-FY-2022-23-and-FY-2023-24-Million-shillings.xlsx"},{"title":"General Government Expenditure for FYs 2022/23 and 2023/24 in million shillings","url":"https://www.ubos.org/wp-content/uploads/statistics/General-Government-Expenditure-for-FYs-2022-23-and-2023-24-in-million-shillings.xlsx"},{"title":"General Government Revenue for FYs 2022-23 and 2023-24 in million shillings","url":"https://www.ubos.org/wp-content/uploads/statistics/General-Government-Revenue-for-FYs-2022-23-and-2023-24-in-million-shillings.xlsx"},{"title":"Number of Tins issued to Individuals 2019-20 – 2023-24","url":"https://www.ubos.org/wp-content/uploads/statistics/Number-of-Tins-issued-to-Individuals-2019-20-%E2%80%93-2023-24.xlsx"},{"title":"Government Finance Statistics - Central Government and Local Government FY 2012-13 TO FY 2021-22","url":"https://www.ubos.org/wp-content/uploads/statistics/Government-Finance-Statistics-Central-Government-and-Local-Governmet-FY-2012-13-TO-FY-2021-22.xlsx"}],"data":{"sources":{"functions":{"title":"Functional classification of General Government expenditure for FY 2022-23 and FY 2023-24, Million shillings","url":"https://www.ubos.org/wp-content/uploads/statistics/Functional-classification-of-General-Government-expenditure-for-FY-2022-23-and-FY-2023-24-Million-shillings.xlsx","updated":"2025-10-14"},"spending":{"title":"General Government Expenditure for FYs 2022/23 and 2023/24 in million shillings","url":"https://www.ubos.org/wp-content/uploads/statistics/General-Government-Expenditure-for-FYs-2022-23-and-2023-24-in-million-shillings.xlsx","updated":"2025-10-14"},"revenue":{"title":"General Government Revenue for FYs 2022-23 and 2023-24 in million shillings","url":"https://www.ubos.org/wp-content/uploads/statistics/General-Government-Revenue-for-FYs-2022-23-and-2023-24-in-million-shillings.xlsx","updated":"2025-10-14"},"tins":{"title":"Number of Tins issued to Individuals 2019-20 – 2023-24","url":"https://www.ubos.org/wp-content/uploads/statistics/Number-of-Tins-issued-to-Individuals-2019-20-%E2%80%93-2023-24.xlsx","updated":"2025-10-14"},"history":{"title":"Government Finance Statistics - Central Government and Local Government FY 2012-13 TO FY 2021-22","url":"https://www.ubos.org/wp-content/uploads/statistics/Government-Finance-Statistics-Central-Government-and-Local-Governmet-FY-2012-13-TO-FY-2021-22.xlsx","updated":"2024-02-22"}},"history":{"years":["2012/13","2013/14","2014/15","2015/16","2016/17","2017/18","2018/19","2019/20","2020/21","2021/22"],"revenue":[8276.5,8870.4,11044.8,12645.1,13896.500000000002,15281.126928925241,17839.3443599561,18442.2473428379,21792.5496546136,22992.297691822154],"taxes":[7149.5,8031,9892.2,11180.6,12593.2,14076.0782909725,16163.006083453021,15912.2072496068,18477.7760227796,20424.962577247934],"grants":[936.2,702.5,930.8,1146.4,949.7,774.197566477742,1201.5530416500794,1156.38571035215,1953.77421186087,1161.96449392822],"expense":[7454.2,8582.9,9698.4,11589.2,12133.3,13872.709128499871,16645.70759066087,18623.969023250687,22518.060970970302,25392.519197967835],"employees":[1403.2,1516.3,1762.9,1970.2,2150.9,2630.240920135224,2788.1854265751517,3256.603814878239,3674.3699392357644,3799.1085213495126],"goods_services":[1708.9,2159.7,2505.5,3396.4,2560.2,3917.256703037636,4667.239939473477,4184.969217162158,5420.730932198377,5685.62041960822],"interest":[889.7,970.1,1213,1681.7,2360.2,2260.488520204515,2525.2852249222233,2932.3644347412496,4055.5583750666797,4966.430046357],"investment":[2595.1,3059.9,3220.3,3507.6,4579.1,4609.393447912764,5774.682035462796,8532.938755315397,11253.0587676832,8706.09452327427],"borrowing":[1772.7,2772.4,1874,2451.7,2815.9,3200.975647487391,4581.045266167564,8714.660684416971,11978.570084039895,11116.9133546863],"borrowing_domestic":[2122,-2823.3,-303.9,1777.6,729,67.92669183146836,402.09412587918024,3046.5330258750373,7890.22072824466,3300.1426742803496],"borrowing_foreign":[1417.9,886.9,919,2493.8,2608.6,3496.174632185375,3680.338221080753,6194.91685244297,6000.033317580914,4823.3703743660835]},"tax_mix":{"years":["2012/13","2013/14","2014/15","2015/16","2016/17","2017/18","2018/19","2019/20","2020/21","2021/22"],"types":{"Income & profit taxes (incl. PAYE)":[2203.464,2344.509,2740.607,3400.798,3737.742,4095.613,4892.206,5271.507033948999,5918.348448693001,6508.66721220593],"VAT":[2533.701,2758.31,3317.447,3522.000110853,3904.232823022,4447.816345815,4878.806,4726.3648396118615,5438.5228024652515,6227.72665895463],"Excise duties (fuel, drinks, etc.)":[1405.024,1684.555,1966.429,3239.898,2668.778,2962.589,3572.252,3461.9904405548773,4118.705114526141,4601.657431268324],"Import duties":[862.756,1005.329,1230.077,375.597,1439.35,1697.925,1871.384,1668.0262174760135,1939.820895541207,2073.3187255507078],"Other taxes":[394.88700000000006,474.66,537.73,642.265,843.117,872.134,948.357,908.585160335,1086.360705144,1296.06299091607]},"total":[7399.832,8267.363,9792.29,11180.558110853,12593.219823022,14076.077345815,16163.005,16036.473691926754,18501.757966369598,20707.433018895663],"paye":[1196.504,1397.556,1631.708,1803.532,2114.995,2396.037,2811.297,3039.8289857340005,3109.1418517340003,3634.2559739219996],"fuel_excise":[794.836,984.245,1119.795,1382.952,1609.602,1811.817,2038.658,2012.5388774048,2453.3819604993,2686.27295058031]},"unit":"million UGX","years":["2022/23","2023/24"],"functions":[{"name":"General Public Services","values":[17328269,15122017]},{"name":"Defence","values":[4059277,3136166]},{"name":"Public Order and Safety","values":[2216064,4285560]},{"name":"Economic Affairs","values":[7185170,7404382]},{"name":"Environmental Protection","values":[178227,178894]},{"name":"Housing and Community amenities","values":[893907,1047208]},{"name":"Health","values":[3083796,2765574]},{"name":"Recreation, Culture and Religion","values":[62294,232414]},{"name":"Education","values":[3975521,3875389]},{"name":"Social Protection","values":[345972,238702]}],"total_spending":[39328496,38286306],"spending_split":{"Local Government":[5666437,5129962],"Central Government":[33662060,33156345]},"revenue":{"Local Government revenue":[5144491,4974690],"Central Government revenue":[23530311,29213904]},"total_revenue":[28674802,34188594],"tins_individuals":[{"year":"2019/20","issued":79779},{"year":"2020/21","issued":139841},{"year":"2021/22","issued":513898},{"year":"2022/23","issued":413251},{"year":"2023/24","issued":435505}],"notes":["Figures are for general government (central and local), in current shillings. Local government figures for the latest year may be revised.","“General public services” is the international (COFOG) heading for running government itself, including interest on public debt.","Between 2022/23 and 2023/24 most development spending moved from “Defence” to “Public order and safety”, which looks like a change of classification rather than a real shift.","In UBOS’s revenue table the 2023/24 local government figure sits one row below its label; we read it from there.","The ten-year history is central government only (UBOS Government Finance Statistics, current shillings). The spending-by-purpose charts above also include local governments.","Borrowing is net lending/borrowing: revenue minus current spending minus investment in roads, buildings and other assets.","The tax breakdown comes from a more detailed UBOS table whose total differs slightly from the summary.","In 2015/16 about UGX 0.8 trillion appears as excise duty on “other imports” instead of import duty, which looks like a one-year classification change."]}}