⚖️ 🇺🇬 Uganda vs 🇦🇩 Andorra
| 🇺🇬 Uganda | 🇦🇩 Andorra | |
|---|---|---|
| Tax System | Worldwide | Worldwide |
| Tax Authority | Uganda Revenue Authority | Departament de Tributs i de Fronteres |
| Authority Website | — | Visit |
| Data Year | 2025 | 2025 |
📊 AT A GLANCE
| Metric | 🇺🇬 Uganda | 🇦🇩 Andorra |
|---|---|---|
| Top Personal Income Tax | 30.00% | 10.00% |
| Effective Top PIT Rate | 30.00% | 10.00% |
| Corporate Tax Rate | 30.00% | 10.00% |
| VAT / GST | 18.00% (VAT) | 4.50% (IGI) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 12 | 10 |
💰 INCOME TAX RATES
| Rate | Uganda | Andorra |
|---|---|---|
| Top PIT Rate | 30.00% | 10.00% |
| Effective Top PIT | 30.00% | 10.00% |
| Capital Gains Tax | — | 10.00% |
| CG Notes | — | 10% flat. Assets held >10 years may be exempt. |
| SS Employee | — | 5.50% |
| SS Employer | — | 14.50% |
🏦 WITHHOLDING RATES
| Type | Uganda | Andorra |
|---|---|---|
| Dividend WHT | — | 0.00% |
| Interest WHT | — | 0.00% |
| Royalty WHT | — | 0.00% |
📋 OTHER TAXES
| Tax | Uganda | Andorra |
|---|---|---|
| Corporate Tax | 30.00% | 10.00% |
| Inheritance Tax | — | 0.00% |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Uganda | Andorra |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | Yes |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Uganda | Andorra |
|---|---|---|
| Digital Nomad Tax Regime | No | Yes |
| Nomad Regime Details | — | Digital nomad visa for remote workers. Low 10% max PIT makes it attractive. |
| Non-Dom Regime | No | No |
📅 RESIDENCY & FILING
| Detail | Uganda | Andorra |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if present 183+ days in a calendar year. | Resident if present 183+ days. Must demonstrate ties (housing, family, economic activity). |
| Filing Deadline | — | September 30 |
| Auto Extension | No | No |