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Brian Kalule has joined Global Law Experts as a distinguished authority within the Technology, Media, and Telecommunications (TMT) practice in Uganda. His entry is particularly significant at a time when the regulatory landscape is undergoing considerable transformation, characterized by new legislative initiatives and evolving challenges faced by stakeholders in the sector.
Changes in the digital tax regime
In July 2025, Uganda is set to implement several tax amendments that introduce notable changes affecting digital service offerings and technology enterprises. Among these legislative reforms is the proposed repeal of the existing 5% digital services tax imposed on non-resident digital service providers. This will be substituted by a 15% withholding tax levied on income earned from digital services rendered in Uganda. This pivotal shift represents a potential recalibration of the fiscal environment for international digital entities operating within the country, necessitating meticulous legal guidance to ensure compliance and optimize fiscal strategy.
Regulatory Landscape and Compliance Challenges
Alongside these tax modifications, Uganda’s regulatory environment is currently evolving to tackle the increasing complexity surrounding the interoperability of the telecommunications, media, and IT sectors. Central to this framework are entities such as the Uganda Communications Commission (UCC), the National Information Technology Authority – Uganda (NITA-U), and the Bank of Uganda. These authorities play essential roles in overseeing licensing and compliance for telecommunications services, IT infrastructure, fintech innovations, and digital payment solutions.
Companies within the TMT sector must remain vigilant, as compliance with licensing continues to present significant hurdles. Due to the evolving nature of technology, it is always not easy to ascertain the applicable licenses. However, we have seen regulatory intervention to create an enabling environment. For instance, the Uganda Communications Commission has, in absence of a regulatory framework, adopted temporary measures to enable satellite service provision.
The rapid growth of electronic data processing and trans border activities has led to rising concerns regarding privacy regulations and cybersecurity measures intended to safeguard consumer data within the jurisdiction. This has in turn led to increased regulatory scrutiny and heightened enforcement by the Personal Data Protection Office including enforcement against foreign entities.
The introduction of the National Drug and Health Products Authority Bill, 2025, which predominantly targets healthcare products, reflects an increasing regulatory rigor that could have profound implications for intersecting sectors such as health technology (healthtech) and digital health platforms, both of which frequently engage with telecommunications and IT infrastructures.
Regional Legal Trends
Amid these regulatory advancements, current legal trends signal intensified scrutiny related to cross-border mergers within the East African Community (EAC). Effective November 2025, these mergers will be subject to examination by the East African Community Competition Authority, infusing an additional layer of complexity for regional technology firms operating across borders. Furthermore, landmark judicial decisions, which recently allowed non-registered companies to initiate litigation in Uganda, have broadened legal access for foreign technology entities—consequently influencing dispute resolution methodologies applicable in the burgeoning digital economy.
In this rapidly evolving context, Brian Kalule’s expertise in TMT matters will prove indispensable in guiding clients through the intricate legal frameworks and regulatory requirements shaping Uganda’s technological and digital atmosphere. His profound understanding of the local legal landscape equips him to adeptly address the multifaceted intricacies of legal and regulatory matters, data and privacy, telecommunications, all while facilitating regional market integration.
A Proven Track Record in Advocacy and Strategic Counsel
Brian Kalule brings a robust track record of successfully representing both regulators and private clients in TMT-related disputes, further solidifying his position as a leading expert. His comprehensive experience enables him to provide strategic advisory services aligned with Uganda’s vibrant digital transformation, ensuring that clients can effectively navigate the anticipated challenges while capitalizing on emerging opportunities inherent in a technology-driven economy.
Kalule’s representation of clients in contentious and non-contentious matters positions him uniquely to facilitate risk mitigation. In today’s fast-paced technological landscape, where legal complexities multiply, his counsel becomes crucial for businesses aiming not only to remain compliant but also to thrive within this dynamic environment.
With the TMT sector poised for transformative changes in Uganda, Brian Kalule’s contributions at Global Law Experts will help clients stay ahead of legal complexities, enabling them to adapt proactively to the challenges and opportunities of the evolving digital landscape. His involvement offers a beacon of guidance for stakeholders seeking to balance regulatory requirements with innovative growth strategies, thus reinforcing the significance of specialized legal expertise in this critical sector.
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