The Uganda Communications Commission has proposed reforms to reduce taxes on smartphones, internet data, and mobile money transactions to make digital services more affordable and accelerate digital transformation. The proposals are contained in the UCC's report, 'A Study on the Impact of the Current Telecommunications Taxation Policy on the Communications Sector (2026).' The report argues that the current tax structure hinders digital inclusion, investment, and innovation despite sector growth. By 2023, Uganda’s communications sector had registered more than 43 million mobile subscriptions and 27 million internet users. The sector operates under a heavy tax burden that includes excise duties, Value Added Tax (VAT), mobile money levies, and import duties on Information and Communications Technology (ICT) devices. According to ntv.co.ug, UCC Executive Director Nyombi Thembo said planned tax cuts on entry-level devices and new telecom financing models will make smartphones affordable for ordinary Ugandans. According to ntv.co.ug, as 2G and 3G networks are phased out, the country expects significant growth in smartphone adoption.