This second Health Financing Strategy (HFS) for Uganda came at a time of global commitment towards Sustainable Development Goals (SDGs) and Universal Health Coverage (UHC). This strategy served as a critical element in Uganda’s pathway to achieving the health-related SDGs and moving toward UHC. UHC emphasizes access to good quality health care according to need, while at the same time limiting exposure to financial risk for those who seek care. Uganda is a signatory to the SDGs, in which UHC is the all-encompassing health goal. The attainment of the UHC goal in any country requires a well-functioning health financing system. In developing the HFS, the Ministry of Health recognizes that the implementation of the financing reforms in this strategy relied on existing systems and structures, and with progressive reforms towards building the required systems for UHC.