Title: Analysis of the Legal and Institutional Framework Governing Lease Financing in Uganda
Authors: Mr. Derick Sserwanja, Dr. Christine Esther Kisubi
Volume: 10
Issue: 5
Pages: 36-45
Publication Date: 2026/05/28
Abstract:
. (This study examines the legal and institutional framework governing lease financing in Uganda, assessing its effectiveness in promoting access to finance, legal certainty, and financial sector development. It adopts a doctrinal legal research methodology, relying on analysis of statutes, regulations, case law, and scholarly literature, alongside relevant international instruments such as the UNCITRAL Legislative Guide on Secured Transactions and key domestic laws including the Financial Institutions Act and the Security Interest in Movable Property Act, 2019. The study finds that while Uganda has made significant progress in establishing a regulatory framework for leasing supported by institutions such as the Bank of Uganda and the Uganda Registration Services Bureau the regime remains fragmented, with inconsistencies in classification, enforcement, and institutional coordination that limit its effectiveness, particularly for SMEs. It concludes that although the existing framework provides a foundational basis for lease financing, it requires greater harmonisation, clearer legal definitions, and strengthened institutional capacity to fully realise leasing's potential as a tool for financial inclusion and economic development in Uganda.)