CIPESA Submissions to White Paper on ICT Tax Reduction – Uganda

Policy Brief | 

The Information and Communication Technology (ICT) sector is not a standalone sector. Beyond broadcast and [tele]communications, it is increasingly integrating and digitalising critical parts of the economy, including manufacturing, finance, health, and transport. In Uganda, the ICT sector has been recognised as vital for enabling and boosting revenue generation and collection.

In this position statement, we showcase revenue-generation practices in Uganda’s ICT sector and benchmark them against East African jurisdictions, namely Kenya, Rwanda, and Tanzania, while occasionally drawing lessons from other markets.

By reviewing Uganda’s ICT sector tax policies, licensing fees, and regulatory regimes, this position statement demonstrates that although Uganda has registered considerable growth in the sector and made important steps toward revenue generation, the short-term gains have perhaps come at the expense of a more sustainable growth of the nascent digital economy.

In particular, the taxes on digital devices and connectivity infrastructure, combined with gaps in leveraging technology to support the domestic tax revenue mobilisation strategy, might be causing more harm than good. Although countries in the region face similar challenges – especially on the persistence of informality and tax complexities introduced by international technology data transfers and exchanges – Uganda’s ICT sector could learn from successes from elsewhere and undertake a comprehensive review of digital devices taxes and telecommunications license regimes, and also conduct tax impact assessments of emerging technologies such as Artificial Intelligence (AI).

We make a series of recommendations to the National Task Team on Enhancement of Government Revenue from the ICT Sector—Ministry of ICT in Uganda. We also stress that by carefully reviewing the country’s current ICT tax policies and drawing lessons from regional practices and tax frameworks, Uganda can substantially improve its capture of tax revenues from the digital economy. 

By facilitating wider access to devices such as smartphones as well as implementing a tax system based on significant economic presence and simplified tax collection mechanisms, Uganda could better harness the potential of its digital economy while ensuring that mobile network operators and digital platforms contribute fairly to the country’s total tax revenue. 

A key plank in this agenda should be a reduction in taxes on smartphones, tablets and entry-level laptops and a contemporaneous incentivisation regime to turn Uganda into a regional manufacturing hub for high-quality but affordable products in eastern and central Africa.

Find the full position paper here.

Uganda Steps Up Pressure on Social Media Critics Ahead of 2026 Polls

By Peter Mwesige and Edrine Wanyama |

As Uganda inches closer to the 2026 general elections, state pressure on digital expression is intensifying. A wave of arrests, warnings, and regulatory threats is targeting online critics – particularly users of TikTok, X (formerly Twitter), and YouTube – raising concerns over the shrinking space for free expression and political dissent in the digital sphere.

This emerging crackdown reflects long-standing government discomfort with the influence of social media in political discourse, civic engagement, and political mobilisation. In a country where traditional media are increasingly constrained, social media has become a vital platform for citizens to access information, express opinions, and hold leaders to account. But as past election cycles in 2016 and 2021 have shown, authorities often treat digital civic engagement as a threat to stability, rather than a cornerstone of democratic participation.

Recent Arrests Spark Alarm

In recent months, a string of arrests has drawn attention to the government’s increasingly punitive approach to online dissent. In November 2024, three TikTokers were arrested and charged under the Computer Misuse (Amendment) Act, 2022 with “hate speech” and “spreading malicious information”. Their alleged offence? Posting videos deemed insulting to President Yoweri Museveni, the First Lady, and other high-ranking officials.

Just days later, a 21-year-old TikToker was sentenced to two years and eight months in prison for what prosecutors described as ridiculing and spreading hate speech and malicious information against President Museveni and his family. Emmanuel Nabugodi, who was also charged under the Computer Misuse (Amendment) Act, allegedly posted a video of a mock trial of the President and called for his public flogging. 

Under section 26 of the Computer Misuse Act, it is an offence to “…share any information through a computer, which is likely to- (a) ridicule, degrade, or demean another person, group of persons, a tribe, an ethnicity, a religion, or gender; (b) create divisions among persons, a tribe, an ethnicity, a religion, or gender; or (c) promote hostility against a person, group of persons, a tribe, an ethnicity, a religion or gender.”  

In July 2024, a 24-year-old TikToker had been sentenced to six years in prison for insulting the President, First Lady Janet Museveni, and the First Son Muhoozi Kainerugaba, who is also the Chief of Defence Forces. 

That same month the former Rubaga Division Deputy Resident City Commissioner, Herbert Anderson Burora, was charged in court with spreading hate speech and malicious information about the Speaker of Parliament via his X handle. Burora, who spent three weeks on remand in prison, was released on bail. Comedians like Obed Lubega have also found themselves in the crosshairs, facing arrest and charges of “social media misuse” for politically themed satire.

This pattern mirrors earlier arrests of online critics. In 2019, academic and activist Stella Nyanzi, who was charged under the Computer Misuse Act, 2011 for allegedly harassing and annoying President Museveni in a Facebook post, was convicted and sentenced to 18 months in prison. Dr Nyanzi, who had spent nine months in prison, was convicted of “cyber harassment”. She was acquitted on appeal in February 2020, after spending 15 months in prison. She relocated to Germany in 2022.

In January 2022, novelist and activist Kakwenza Rukirabashaija was charged with offensive communication under the same law for allegedly insulting President Museveni and his son Kainerugaba on Twitter. Kakwenza, who was tortured while in detention, fled into exile in February 2022, after he was released on bail.

Legal Tools for Suppression

Uganda’s legal framework provides broad latitude for the suppression of digital expression. The Computer Misuse Act under section 29(5) criminalises a wide range of online behaviour, including “sending unsolicited messages,” “sharing malicious information,” and broadly defined “misuse” of social media. These vague provisions give authorities sweeping powers to arrest and prosecute individuals for content that would otherwise be protected under the Constitution.

Although the Penal Code provisions on the publication of false news and on sedition were repealed by the Supreme Court in 2004 and the Constitutional Court in 2010 respectively –  the Uganda Law Revision (Miscellaneous Amendments) Act, 2023 formally repealed these offences in the Penal Code – their spirit lives on in new laws and administrative practices. 

The Uganda Communications Commission (UCC) has become a central actor in this environment, frequently issuing threats to online content creators and broadcasters, and accusing them of violating “public morality” and “minimum broadcasting standards.”

In October 2024, the UCC warned media houses that their employees’ online conduct could cost them their broadcast licences. Employers were urged to police their staff’s social media posts and enforce compliance with internal policies – a move that blurs the line between professional oversight and state-enforced censorship.

Surveillance and Policy Threats

Alongside prosecutions and regulatory threats, the Ugandan government is ramping up surveillance of digital platforms. The planned importation of AI-powered equipment to monitor social media activity, as recently disclosed by the UCC, is raising red flags among digital rights advocates. The technology is reportedly intended to filter out so-called “harmful content,” including hate speech, disinformation, and incitement. However, without transparent oversight and public safeguards, such measures risk becoming tools of censorship rather than protection.

The state’s track record heightens these concerns. During the 2021 elections, Uganda experienced a near-total internet shutdown. In 2016, social media and mobile money services were blocked. And since January 2021, Facebook has remained inaccessible in Uganda due to a standoff with the government over the platform’s removal of pro-government accounts.

These precedents suggest that the government views online platforms not as forums for democratic exchange but as threats to political control. With elections on the horizon, similar disruptions could lie ahead.

Disinformation as a Pretext

Efforts to combat disinformation – while necessary in any democracy – are also being weaponised. The UCC’s recent “Dis-Mis Fake News Campaign,” launched in partnership with the Next Media Group, aims to address the proliferation of false information online. Yet statements condemning “explicit” or “offensive” content frequently target political commentary and satire rather than genuinely harmful content.

The blurring of lines between disinformation control and censorship underscores the need for balanced, rights-respecting approaches. Without clear definitions, independent oversight, and meaningful public input, anti-disinformation efforts can too easily be turned against legitimate expression.

A Chilling Effect

The cumulative effect of arrests, prosecutions, surveillance, and regulatory overreach is a chilling of free expression. Content creators, journalists, and ordinary citizens are increasingly engaging in self-censorship out of fear of legal repercussions or job loss. The pressure extends beyond individuals to media houses and telecom companies, many of which feel compelled to comply with state directives even when they infringe on constitutional rights.

This environment undermines Uganda’s commitments under national and international human rights law. Freedom of expression, access to information, and the right to privacy are not privileges to be granted or revoked; they are fundamental rights that should be protected, especially during elections.

The United Nations Human Rights Committee has stated in its General Comment No 34 on Article 19 of the International Covenant on Civil and Political Rights (ICCPR) that laws that provide special protection to public figures, such as “insult laws”, are not justifiable as they often suppress legitimate criticism. The UN Human Rights Committee adds that criminal penalties for insult laws are disproportionate and risk having a chilling effect on freedom of speech. 

The Way Forward

To safeguard Uganda’s digital civic space in the lead-up to the 2026 elections, urgent action is needed. Laws that criminalise online expression must be reviewed and aligned with human rights standards. Regulatory bodies like the UCC must act independently and transparently, with clear mandates focused on enabling – not stifling – public discourse.

More broadly, the government, civil society, media, and the private sector must commit to upholding digital rights as integral to democratic participation. As Uganda prepares to head to the next elections, the internet must remain a space for open dialogue, not a battlefield for repression.

Advancing Advocacy and Awareness on Digital Rights for Businesses in Uganda

By Nadhifah Muhammad and Tendo Racheal |

Imagine running a business in today’s fast-paced digital world, where almost everything from customer data, marketing to financial transactions happening online. Now, imagine having little or no knowledge on how to protect that data, relevant laws and regulations or worse, unknowingly violating digital rights. That is the reality for many businesses in Uganda today. 

Data protection, data privacy, cybersecurity, and surveillance are not just techy buzzwords, they’re essential to building a safe and inclusive digital economy. Yet, many small and medium enterprises (SMEs), which account for 90% of Uganda’s private sector, either do not fully understand responsible digital practices or lack the tools to do so.

That’s where the Advancing Respect for Human Rights by Businesses in Uganda (ARBHR) project comes in. With support from Enabel and the European Union, the Collaboration on International ICT Policy for East and Southern Africa (CIPESA) is co-implementing this project which seeks to reduce human rights abuses connected to business activities in Uganda, particularly those impacting women and children. 

Among others, CIPESA is working to raise awareness on digital rights in the business context. As businesses increasingly rely on digital technologies to operate and innovate, their role in upholding digital rights becomes paramount. Yet many Ugandan businesses, particularly SMEs, lack a comprehensive understanding of digital rights principles and their obligations in upholding them. 

Early this year, CIPESA published a call for applications to the Civil Society (CSO) Fund for entities interested in championing digital rights in the business sector. Six CSOs were selected under the competitive process and, together with four innovation hubs, SME, employer and employee associations, will be supported to implement awareness-raising activities. These include Evidence and Methods Lab, Boundless Minds, Wakiso District Human Rights Committee, Media Focus on Africa Uganda, Girls for Climate Action, Recreation for Development and Peace Uganda, Private Sector Foundation Uganda, Federation of Uganda Employers and The Innovation Village.

To ensure that the partners effectively undertake their interventions, CIPESA convened a three-day bootcamp on March 4–8, 2025 aimed at enhancing their knowledge and skills in implementing awareness raising and advocacy campaigns as part of advancing the business and human rights agenda. The bootcamp brought together 35 participants. 

Key topics of discussion included Trends in Business and Digital Rights in Uganda, such as Privacy and Data Protection, Cybersecurity, Inclusion and Labour Rights; Impact Communications and Storytelling for Awareness and Advocacy; as well as Digital Content Creation.

The discussions were framed under the Uganda National Action Plan on Business and Human Rights (NAPBHR), which seeks to protect human rights, enhance corporate digital responsibility to respect human rights, and ensure access to remedy for victims of human rights violations and abuses resulting from non-compliance by business entities in the country.

The project is very timely to create more awareness on business and human rights issues especially in regards to labour rights, effective redress mechanisms for BHR [Business and Human Rights] violations and engendering of digital rights. –  Training Participant

Uganda’s ARBHR aligns with the United Nations Guiding Principles on Business and Human Rights (UNGPs), which outline the corporate responsibility to respect, protect, and remedy human rights abuses in business operations. By equipping businesses with the knowledge and tools to integrate digital rights into their policies and practices, the ARBHR project is contributing to a global movement that ensures businesses operate ethically, respect fundamental freedoms, and uphold human dignity in the digital space. 

For Uganda’s business sector to thrive in a digitally connected world, businesses must align with these principles, creating a culture where human rights are not an afterthought but a core business responsibility. 

Therefore, as partners roll out their awareness raising action plans over the next eight months, it is envisaged that over 200,000 individuals will be reached in the regions of Albertine, Busoga and Kampala Metropolitan. Through radio talk shows, skits, social media campaigns, community meetings, capacity building trainings, visualised Information, Education, and Communication (IEC) products, and digital clinics, these stakeholders will have enhanced appreciation of digital rights protection to foster a more informed and active community of advocates for rights-respecting practices among businesses in Uganda. 

So, if you’re a business owner, a CSO representative, or just someone passionate about digital rights, this is your chance to be part of something bigger. Join the conversation, and let’s build a digital future we can all trust.

Policy Alternatives for an Artificial Intelligence Ecosystem in Uganda

CIPESA |

Economic projections show that by 2030, artificial intelligence (AI) will add USD 15.7 trillion to the global economy. Of this, USD 1.2 trillion will be generated in Africa and could boost the continent’s Gross Domestic Product by 5.6%. Despite AI’s transformative potential, there are concerns about the risks it poses to individuals’ rights and freedoms. There is therefore a need to foster a trusted and ethical AI ecosystem that elicits peoples’ confidence while guaranteeing an enabling atmosphere for innovation, to best harness AI for the greater public good for all. 

The discussion on AI in Uganda is still in early stages. Nonetheless, the country needs to develop a comprehensive and AI-specific legal and institutional governance framework to provide for regulatory oversight over AI and the diverse actors in the AI ecosystem. Currently, various pieces of legislation, which majorly focus on general-purpose technologies, constitute the legal framework relevant to AI. However, these laws do not provide sufficient regulatory cover to AI, its associated benefits and mitigation of risks to human security, rights and freedoms. 

In a new policy brief, the Collaboration on ICT Policy for East and Southern Africa (CIPESA) reviews the AI policymaking journeys of various countries, such as Kenya, South Africa, Singapore, Luxembourg, France and Germany, and proposes 11 actions Uganda could take to fulfil its aspiration to effectively regulate and harness AI.

The existing key policy frameworks include the Uganda Vision 2040, which emphasises the importance of Science, Technology, Engineering and Innovation (STEI) as critical drivers of economic growth and social transformation; and the National Fourth Industrial Revolution (4IR) Strategy that aims to accelerate Uganda’s development into an innovative, productive and competitive society using 4IR technologies, with  emphasis on  using AI in the public sector to improve financial management and tax revenue collection. Meanwhile, the third National Development Plan (NDP III) identifies the promotion of digital transformation and the adoption of 4IR technologies, including AI, as critical components for achieving Uganda’s vision of becoming a middle-income country. 

The legal frameworks that impact AI-related oversight include the Constitution that lays out crucial benchmarks for the regulation of AI. It provides for the role of the state in stimulating agricultural, industrial, technological and scientific development by adopting appropriate policies and enacting enabling legislation. The constitution also provides for the right to privacy, freedom from discrimination, and the right to equality. 

Other key laws include the Data Protection and Privacy Act of 2019 which, even if it was not drafted with AI in mind, is directly relevant to the regulation of AI technologies through the lens of data protection. The Computer Misuse Act of 2011 provides a framework that addresses unlawful use of computers and electronic systems. Relevant to the governance of AI is section 12, which criminalises unauthorised access to a computer or electronic system.  

The National Information Technology Authority, Uganda (NITA-U) Act offers a foundation for improving infrastructure to support AI regulation efforts, and  established NITA-U, a body responsible for regulating, coordinating, and promoting information technology in the country. 

Overall, the current policy and legal framework, however fragmented, provides a starting point for enacting comprehensive, AI-specific legislation.

The growing adoption of AI brings a host of opportunities that positively impact society, including improved productivity and efficiency for individuals, the health sector, civil society organisations, the media, financial institutions, manufacturing industries, supplier chains, agriculture, climate and weather research and academia. AI is also being used by public agencies such as Uganda Revenue Authority to support more effective revenue collection. Uganda’s telecommunications operators are also utilising AI, for example to send targeted messages that encourage users to subscribe to loan offers such as Airtel Wewole and MTN MoKash..

Prospects for AI Regulation in Uganda

As Uganda’s journey of AI adoption and usage gains traction, the following guiding actions that underlie progressive AI frameworks across various countries could help quicken and offer direction to Uganda’s AI aspirations.

  1. Establishment of an AI governance institutional framework to guide the national adoption and usage of AI.
  2. Development and implementation of a “living” framework of best practices on AI that operates across the diverse sectors affected by AI. Singapore provides a best practice in this regard where, as a national agenda, there is consistent codification of best practices that inform the safe evolution of AI in the different spheres. The best practices framework allows for complementing of the regulatory framework. By adopting this best practice framework, Uganda would keep up with the evolution of AI without necessarily undertaking statutory amendments especially in the AI/technology world where there are rapid changes. 
  3. Implementation of checks and balances through the creation of specific policies, regulations, guidelines, and laws to manage AI effectively and address the existing significant gaps in its regulation and oversight. To address this, key stakeholders – including the Ministry of ICT and National Guidance, the Uganda Communications Commission, NITA-U, and the Personal Data Protection Office – must collaborate to develop comprehensive and tailored regulations. This effort should focus on understanding AI’s specific dynamics, impacts, and challenges within the Ugandan context and not wholesomely adopting or replicating legislation from other jurisdictions, given the divergences in context at continental, regional and national levels.
  4. Tap into the African AI Frameworks for Inspiration. Drawing on regional and international frameworks, such as the African Union’s AI Policy and the European Union’s AI Act, will offer key strategic guidelines and intervention measures to shape a robust and effective AI legislation in Uganda. 
  5. Establish a National Research and Innovative Fund on AI to effectively tap into and harvest the dividends that come with AI. This kind of funding requiring direct government intervention is informed by the reality that surrounds the high levels of uncertainty of outcomes in tech  innovation. 
  6. Develop and implement a National Strategy for AI to enhance policy coordination and coherence and offer direction and guidance. This would encompass the national vision for AI in Uganda’s social and economic development, and guide all other initiatives on progressive AI regulation.
  7. Develop and implement a National Citizenry Awareness and Public Education Programme on AI to better prepare citizens to engage with AI responsibly, ensure inclusion and advocate for ethical practices.
  8. Apply human rights protective AI to influence the designing of AI systems with fairness, transparency, and accountability, and employ diverse and representative datasets to mitigate biases related to ethnicity, gender, and socioeconomic status.
  9. Establish  a mechanism that can enforce ethical use of AI by the various stakeholders, including through emphasising transparency and accountability in AI deployment.
  1. Establish cyber security protocols to counter inherent vulnerability to cyber-attacks and other attendant digital security risks that come with AI.  
  2. Create a conducive atmosphere for citizenry platforms for AI engagements. These platforms can be conduits for encouraging best practices, and latest research information among other emerging issues on AI that could benefit the country. An AI ecosystem should thus favour and strategically support such inter-agency, inter-sector and public-private collaboration and formal linkages to also facilitate AI technology transfer from explorations, studies and innovation to actual application.

Read the full brief here.

Uganda Set to Harness Data as A Critical Resource for Socio-Economic Development

By Edrine Wanyama |

On November 19, 2024, Uganda’s Ministry of Information, Communication Technology, and National Guidance (MoICT&NG) validated a draft data strategy, marking a significant milestone in the country’s digital transformation journey. This process follows a 2022 review that identified critical weaknesses in Uganda’s data-sharing ecosystem, including limited data sharing, fragmentation, silos, lack of common standards, and low trust in the system.

The strategy is a cornerstone of the Uganda Digital Transformation Road Map, which drives the Digital Uganda Vision and the country’s broader Digital Revolution agenda. Its goal is to foster a data-driven environment that stimulates innovation, economic growth, and social development. The strategy focuses on three main pillars: data governance, data infrastructure, and strategic data utilisation for efficient and effective use of data.

A robust institutional framework is central to the strategy, comprising a National Data Steering Committee, a National Data Office, and links to data personnel within various Ministries, Departments, and Agencies (MDAs). Additionally, the strategy emphasises the importance of a comprehensive legal and policy framework aligned with national, regional, and international standards.

Uganda’s data protection framework is still in its early stages, with enabling legislation passed in 2019 and implementing regulations adopted in 2021. However, the framework has faced criticism for lacking clear oversight mechanisms and prioritising government access to individuals’ data—justified under national security and lawful purposes—over the protection of data and privacy rights.

The adoption of this data strategy has the potential to introduce stronger oversight and policy guidance, effective stakeholder engagement, and improved monitoring and evaluation in data management processes. This would pave the way for a robust, data-driven economy in Uganda.

Dr. Wairagala Wakabi, Executive Director of CIPESA stated, “Uganda’s Data Protection Strategy coincides with the recent African Commission on Human and Peoples’ Rights Resolution on Promoting and Harnessing Data Access as a Tool for Advancing Human Rights and Sustainable Development in the Digital Age (ACHPR/Res.620 (LXXXI) 2024). If rightly applied and implemented within the existing data governance frameworks at the African Union level, its aims, goals, and objectives cannot be defeated.”

As Africa slowly moves towards a harmonised data regime, Uganda’s strategy represents a key step toward achieving the African Union’s goals. It has the potential to enhance governance, public service delivery, and economic growth while contributing to the continent’s broader socio-economic transformation within the digital economy.