Nakivale (Uganda) : refugees ordered to pay taxes on their businesses, a controversial measure in the camp

SOS Médias Burundi

Isingiro, April 22, 2026 — The Uganda Revenue Authority (URA) has launched a large-scale tax collection campaign targeting all commercial activities in the Nakivale refugee camp in southwestern Uganda. This is a first for the site, which hosts more than 150,000 refugees, including a large Burundian community, and the measure is generating strong resistance.

From simple kiosks to supermarkets, including shops set up in homes or market stalls, all commercial activities are now affected, regardless of size or capital. The URA imposes a flat annual levy of 21,000 Uganda shillings per business.

An awareness campaign was launched last week to explain to economic operators in the camp the necessity of paying these taxes. “It is an obligation for anyone conducting an economic activity on the Ugandan soil. These taxes contribute to the functioning of the state, the financing of security forces, and public services, including lighting and camp management,” explained URA agents.

A measure strongly contested by refugees

From the refugees’ perspective, the measure is perceived as additional pressure on already vulnerable populations.

“It’s unacceptable. How can you ask refugees for taxes while they don’t even have sufficient capital and survive through small businesses to feed their families?” laments a Burundian refugee who is a member of a community leaders’ committee.

He believes these costs should be borne by humanitarian organizations : “The UNHCR should consider a support fund to cover these taxes instead of placing the burden on people already struggling.”

The URA advocates for economic integration

For the Ugandan tax administration, refugee camps represent significant economic potential. According to the URA, Nakivale, established in the 1960s, now functions as a space for advanced economic integration rather than a traditional camp.

“Refugees should no longer be seen solely as aid recipients, but as full-fledged economic actors,” argues the institution, which states its intention to broaden the national tax base.

Before this reform, only small local contributions were collected at the camp market by the Rugaga sub-county administration in the Isingiro district. These fees, considered minimal, were used primarily for organizing the market and paying for a few local services.

With the new policy, the URA (Uganda Revenue Authority) intends to centralize and formalize tax collection. The administration warns that any business that fails to pay the annual tax will be closed after the awareness campaign.

One of the largest camps in the region

The Nakivale camp hosts more than 150,000 refugees, including approximately 33,000 Burundians. It is among the oldest and largest refugee camps in Uganda and Africa.