Potential Tax Reforms to Unleash Uganda's Second-hand Goods Trade

The Second-Hand Goods (SHGs) sector in Uganda, particularly trade in clothing, footwear, and bags, represents a critical economic lifeline for millions, especially in urban centres such as Kampala, Jinja, and Masaka. This sector has evolved from a survivalist activity into a significant informal economy that supports a diverse demographic, including youth, women, persons with disabilities, and low-income households. A report by MCAK (2023) indicates that the trade not only provides livelihoods for an estimated 699,000 people but also serves as a buffer against high unemployment, which stands at 12.3% nationally and is even higher among youth and women according to the National Population and Housing Census 2024 report by UBOS.