Overview
47 Million+ (98.2%)
Population without access to clean cooking (Source: WB, 2023)
10+
Active clean cooking ventures (Source: CCA)
7+
Number of clean cooking RBFs (Source: CCA)
Click “Read More” for a detailed overview
Uganda’s clean cooking sector is characterized by a gradual transition from traditional biomass fuels like firewood and charcoal to more efficient, healthier, and environmentally sustainable cooking technologies and fuels. Despite the dominance of biomass, used by about 87% of households, with 73% using firewood and 21% charcoal, there is growing government and international support to scale up clean cooking solutions such as liquefied petroleum gas (LPG), electricity, biogas, ethanol, improved cookstoves, solar cooking, pellets, and briquettes (UNACC).
Adoption of clean cooking technologies remains low, with only about 3.8% of households using clean solutions as of 2024, up from 0.6% in 2023, and roughly 10% of the population adopting clean cooking energy overall(eni).
The Ugandan government has set ambitious targets to achieve 50% clean cooking access by 2030, aligned with Sustainable Development Goal 7 (SDG 7) for universal access to modern energy.
Uganda’s clean cooking sector is evolving with strong policy support, international funding, and innovative programs. However, overcoming affordability, infrastructure, and cultural barriers remains critical to accelerating adoption and achieving national clean cooking targets by 2030
Supply
Demand
According to World Bank data, 1.8% of the population had access to clean fuels and technologies for cooking in 2023, a drop from the 1.6% who had access in 2022. In 2023, 3.7% of the urban population had access to clean cooking fuels, compared with just 0.8% of the rural population.
Compared with access to clean cooking fuels and technologies, access to electricity in Uganda is relatively higher; 51.5% of the population had access in 2023, up from 47.1% in 2022.
Click ‘Read more’ to explore data from World Bank.
Clean Cooking and Electricity Access for Uganda
Created from: World Development Indicators | DataBank
Policy
Click ‘Read more’ to explore relevant aspects of Uganda’s Nationally Determined Contributions and other current policies that are relevant to clean cooking.
Nationally Determined Contributions
Uganda’s Nationally Determined Contribution (NDC) reflects strong commitments to scaling clean cooking as part of its broader climate and development agenda. In its updated 2021 NDC, Uganda commits to an economy-wide emissions reduction target of 24.7% by 2030, with clean cooking interventions projected to contribute approximately 14.75 MtCO₂e in emissions savings. The country aims to increase the proportion of households using clean and efficient cooking technologies to 10% by 2025 and further to 65% by 2030, with electric cooking expected to account for 50% of this target.
These goals are aligned with Uganda’s Third National Development Plan (NDP III) and the 2023 Energy Policy, which seek to reduce reliance on biomass—from the current 88–89%—to about 50% by 2025. To support these commitments, Uganda is developing an Integrated National Clean Cooking Strategy, backed by the Climate and Clean Air Coalition (CCAC) and UNEP. This strategy outlines pathways for transitioning to LPG, electric cooking, ethanol, biomass, and biogas, and includes frameworks for robust monitoring, reporting, and verification (MRV), as well as the development of regulatory standards.
Uganda is also advancing its clean cooking agenda through fiscal incentives such as VAT exemptions and import duty waivers on clean cooking appliances and fuels. At COP28, the government announced plans to raise electric cooking adoption from less than 1% currently to 38% by 2030 and 50% by 2040. These efforts are supported by climate finance mechanisms, including blended finance models and carbon credit-backed initiatives. Despite challenges such as affordability, limited rural electrification, and institutional capacity gaps, Uganda is positioning itself as a regional leader in clean cooking through coordinated policy, financing, and implementation efforts.
| Source | Uganda NDC |
Tax and Tariff Data
This table shows Ugandan Duty and VAT for clean cooking items, as of 2025:
| Regional Trade Areas | Official designation | HS Code | Tax or tariff | Quantity | Notes |
| EAC, COMESA | Electricity | HS 2716 | MFN import duty | 0% | Electricity may be imported duty free |
| EAC, COMESA | Electricity | HS 2716 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Electricity | HS 2716 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Electricity | HS 2716 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | HS 2207.10 | MFN import duty | 36% | |
| EAC, COMESA | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | HS 2207.10 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. Liquefied gas and denatured fuel ethanol from cassava is exempted from value added tax. |
| EAC, COMESA | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | HS 2207.10 | Other taxes and tariffs | 100% | Excise duty is levied at a rate of 100% of the duty paid value, but at least 2500 UGX/l on undenatured spirits made from imported raw materials. Undenatured spirits made from locally produced raw materials are liable to a rate of 60% of the duty paid value, but at least 1500 UGX/l. Ready to drink spirits are subject to a rate of 80% of the duty paid value, but at least 1700 UGX/l. |
| EAC, COMESA | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | HS 2207.10 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | HS 2207.10 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Ethyl alcohol and other spirits, denatured, of any strength | HS 2207.20 | MFN import duty | 36% | |
| EAC, COMESA | Ethyl alcohol and other spirits, denatured, of any strength | HS 2207.20 | VAT | 0% | Value added tax is levied at a rate of 18% of the duty paid value. Liquefied gas and denatured fuel ethanol is exempted from value added tax. |
| EAC, COMESA | Ethyl alcohol and other spirits, denatured, of any strength | HS 2207.20 | Other taxes and tariffs | 100% | Excise duty is levied at a rate of 100% of the duty paid value, but at least 2500 UGX/l on undenatured spirits made from imported raw materials. Undenatured spirits made from locally produced raw materials are liable to a rate of 60% of the duty paid value, but at least 1500 UGX/l. Ready to drink spirits are subject to a rate of 80% of the duty paid value, but at least 1700 UGX/l. |
| EAC, COMESA | Ethyl alcohol and other spirits, denatured, of any strength | HS 2207.20 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Ethyl alcohol and other spirits, denatured, of any strength | HS 2207.20 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Illuminating kerosene | HS 2710.19.22 | MFN import duty | 0% | Goods falling under this subheading are exempted from value added tax. |
| EAC, COMESA | Illuminating kerosene | HS 2710.19.22 | VAT | 200 UGX/l. | Excise duty is levied at a rate of 200 UGX/l. |
| EAC, COMESA | Illuminating kerosene | HS 2710.19.22 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Illuminating kerosene | HS 2710.19.22 | Other taxes and tariffs | 6.0% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Propane | HS 2711.12 | MFN import duty | 0% | Propane may be imported duty free |
| EAC, COMESA | Propane | HS 2711.12 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Propane | HS 2711.12 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Propane | HS 2711.12 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Butane | HS 2711.13 | MFN import duty | 0% | Butane may be imported duty free |
| EAC, COMESA | Butane | HS 2711.13 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Butane | HS 2711.13 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Butane | HS 2711.13 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Petroleum gases and other gaseous hydrocarbons — Liquefied | HS 2711.19 | MFN import duty | 0% | Butane may be imported duty free |
| EAC, COMESA | Petroleum gases and other gaseous hydrocarbons — Liquefied | HS 2711.19 | VAT | 0% | Value added tax is levied at a rate of 18% of the duty paid value. Liquefied gas and denatured fuel ethanol is exempted from value added tax. |
| EAC, COMESA | Petroleum gases and other gaseous hydrocarbons — Liquefied | HS 2711.19 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Petroleum gases and other gaseous hydrocarbons — Liquefied | HS 2711.19 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Fuelwood – Non-coniferous | HS 4401.12 | MFN import duty | 0% | Fuelwood may be imported duty free |
| EAC, COMESA | Fuelwood – Non-coniferous | HS 4401.12 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Fuelwood – Non-coniferous | HS 4401.12 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Fuelwood – Non-coniferous | HS 4401.12 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Wood pellets | HS 4401.31 | MFN import duty | 0% | Wood pellets may be imported duty free |
| EAC, COMESA | Wood pellets | HS 4401.31 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Wood pellets | HS 4401.31 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Wood pellets | HS 4401.31 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Wood briquettes | HS 4401.32 | MFN import duty | 0% | Wood Briquettes may be imported duty free |
| EAC, COMESA | Wood briquettes | HS 4401.32 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Wood briquettes | HS 4401.32 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Wood briquettes | HS 4401.32 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other | HS 4401.39 | MFN import duty | 0% | Wood waste briquettes may be imported duty free |
| EAC, COMESA | Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other | HS 4401.39 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other | HS 4401.39 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms – other | HS 4401.39 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Charcoal, other wood | HS 4402.90 | MFN import duty | 0% | Wood charcoal may be imported duty free |
| EAC, COMESA | Charcoal, other wood | HS 4402.90 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Charcoal, other wood | HS 4402.90 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Charcoal, other wood | HS 4402.90 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Charcoal, of bamboo | HS 4402.10 | MFN import duty | 0% | Bamboo charcoal may be imported duty free |
| EAC, COMESA | Charcoal, of bamboo | HS 4402.10 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Charcoal, of bamboo | HS 4402.10 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Charcoal, of bamboo | HS 4402.10 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Charcoal, of shell or nut | HS 4402.20 | MFN import duty | 0% | Shell or nut charcoal may be imported duty free |
| EAC, COMESA | Charcoal, of shell or nut | HS 4402.20 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Charcoal, of shell or nut | HS 4402.20 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Charcoal, of shell or nut | HS 4402.20 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Cooking appliances and plate warmers, for gas fuel or gas + other fuels | HS 7321.11 | MFN import duty | 10% | |
| EAC, COMESA | Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. | HS 7321.11 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. | HS 7321.11 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. | HS 7321.11 | Other taxes and tariffs | 50000 UGX per piece | Environmental levy is levied at a rate of 50000 UGX per piece on cookers. |
| EAC, COMESA | Cooking appliances and plate warmers, for gas fuel or gas + other fuels — Presented completely knocked down (CKD) or unassembled for the assembly industry. | HS 7321.11 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners | HS 7321.12.10 | MFN import duty | 10% | |
| EAC, COMESA | Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners | HS 7321.12.10 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners | HS 7321.12.10 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners | HS 7321.12.10 | Other taxes and tariffs | 50000 UGX per piece | Environmental levy is levied at a rate of 50000 UGX per piece on cookers. |
| EAC, COMESA | Cooking appliances and plate warmers, for liquid fuels — With a maximum of two burners | HS 7321.12.10 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Cooking appliances and plate warmers, including for solid fuels | HS 7321.19 | MFN import duty | 10% | |
| EAC, COMESA | Cooking appliances and plate warmers, including for solid fuels | HS 7321.19 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Cooking appliances and plate warmers, including for solid fuels | HS 7321.19 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Cooking appliances and plate warmers, including for solid fuels | HS 7321.19 | Other taxes and tariffs | 50000 UGX per piece | Environmental levy is levied at a rate of 50000 UGX per piece on cookers. |
| EAC, COMESA | Cooking appliances and plate warmers, including for solid fuels | HS 7321.19 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Other appliances — for gas or gas+ | HS 7321.81 | MFN import duty | 25.0% | |
| EAC, COMESA | Other appliances — for gas or gas+ | HS 7321.81 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Other appliances — for gas or gas+ | HS 7321.81 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Other appliances — for gas or gas+ | HS 7321.81 | Other taxes and tariffs | 50000 UGX per piece | Environmental levy is levied at a rate of 50000 UGX per piece on cookers. |
| EAC, COMESA | Other appliances — for gas or gas+ | HS 7321.81 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Other appliances — for liquid fuels | HS 7321.82 | MFN import duty | 25% | |
| EAC, COMESA | Other appliances — for liquid fuels | HS 7321.82 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Other appliances — for liquid fuels | HS 7321.82 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Other appliances — for liquid fuels | HS 7321.82 | Other taxes and tariffs | 50000 UGX per piece | Environmental levy is levied at a rate of 50000 UGX per piece on cookers. |
| EAC, COMESA | Other appliances — for liquid fuels | HS 7321.82 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Other appliances — for solid fuels | HS 7321.89 | MFN import duty | 10% | |
| EAC, COMESA | Other appliances — for solid fuels | HS 7321.89 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Other appliances — for solid fuels | HS 7321.89 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Other appliances — for solid fuels | HS 7321.89 | Other taxes and tariffs | 50000 UGX per piece | Environmental levy is levied at a rate of 50000 UGX per piece on cookers. |
| EAC, COMESA | Other appliances — for solid fuels | HS 7321.89 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Parts for cooking appliances and plate warmers | HS 7321.90 | MFN import duty | 10% | Inputs for use in the manufacture of energy saving stoves are duty free. |
| EAC, COMESA | Parts for cooking appliances and plate warmers | HS 7321.90 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Parts for cooking appliances and plate warmers | HS 7321.90 | Other taxes and tariffs | 50000 UGX per piece | Environmental levy is levied at a rate of 50000 UGX per piece on cookers (not clear if this also applies to parts). |
| EAC, COMESA | Parts for cooking appliances and plate warmers | HS 7321.90 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Microwave ovens | HS 8516.50 | MFN import duty | 10.0% | |
| EAC, COMESA | Microwave ovens | HS 8516.50 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Microwave ovens | HS 8516.50 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Microwave ovens | HS 8516.50 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
| EAC, COMESA | Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters | HS 8516.60 | MFN import duty | 10% | Unassembled cookers are duty free. |
| EAC, COMESA | Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters | HS 8516.60 | VAT | 18% | Value added tax is levied at a rate of 18% of the duty paid value. |
| EAC, COMESA | Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters | HS 8516.60 | Other taxes and tariffs | 1.5% | Infrastructure levy is levied at a rate of 1.5% of the dutiable value. |
| EAC, COMESA | Other ovens; cooking stoves, ranges, cooking plates, boiling rings, grillers and roasters | HS 8516.60 | Other taxes and tariffs | 6% | Withholding tax is levied at a rate of 6% of the dutiable value. |
SOURCES:
| Data Source | Link to Source |
| Tariff Book | EAC Common External Tariff |
| Tax summaries | Uganda – Corporate – Other taxes |
| WHT for imports guide | Withholding Tax in Uganda – A Comprehensive Guide |
Carbon
Uganda has 123 registered cookstove projects. These projects have generated 17 million carbon credits to date.
Click ‘Read more’ to explore more.
- Total Credits Issued: 17,048,538
- Total Credits Retired: 12,088,371
- Number of Projects: 122 (114 GS + 9 VCS)
- Number of Project Developers: 32
Source: Voluntary Registry Offsets Database (Berkeley Carbon Trading Project)
Results Based Finance
Click ‘Read more’ to explore the table of Results Based Finance projects
| Name | Lead | Status | Dates | Applicable Fuels | Fund size for clean cooking | Total fund size |
| HTCC-Higher-Tier Cooking Component | GIZ in Partnership with CLASP | Active | 2023-2025 | Electric, higher-tier biomass | €1.5m (est) | €5m (est) |
| EASP Off-Grid RBF | UECCC(World Bank-funded) | Active | 2024-2027 | Clean cooking, off-grid solar, productive use | $3m+ | $25m+ |
| UECCC RBF Facility | UECCC | Active | Ongoing | Clean cooking | Not specified | Flexible, rolling basis |
| EnDev Uganda RBF | GIZ-EnDev/PSFU | Active | Ongoing | ICS+Solar+refugee energy | N/A | N/A |
| RECF Cooking Window | UNCDF | Completed | 2017-2020 | Briquettes, Ethanol, LPG | $75K-150K | $150K-225K |
| Clean Cooking Supply Chain Expansion | SNV/EnDEv | Completed | 2016-2019 | Improved biomass stoves | N/A | N/A |
| ACCES Distribution Challenge Fund | ESMAP/AFTEG | Active | 2015-Ongoing | ICS distribution scale up | $6m | $6m |
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