🇺🇬 Uganda Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 30.0% effective 40.0%

Corporate tax 30.0%

VAT 18.0% standard rate

Tax residency 183 days 9 tax treaties

Uganda tax profile

Data year: 2026

Tax system: Worldwide Worldwide taxation for residents: gross income from all geographical sources is included and taxed after allowed deductions under the Income Tax Act. Non-residents are taxed on Uganda-source income only. A 5% digital services tax applies to gross income of non-residents providing digital services to Ugandan customers (with exceptions for certain associate transactions). Presumptive tax schedules apply to smaller resident businesses.
Top PIT rate: 30.0% (eff. 40.0%)
Corporate tax rate: 30.0%
VAT: 18.0%
Capital gains tax: --
Social security (employee): 5.0%
Social security (employer): 10.0%
Dividend withholding: 15.0%
Interest withholding: 15.0%
Royalty withholding: 15.0%
Treaty count: 9

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
UGX 0	UGX 4,020,000	0.0%	$0 – $1,072
UGX 4,020,001	UGX 4,920,000	20.0%	$1,072 – $1,312
UGX 4,920,001	UGX 5,820,000	25.0%	$1,312 – $1,552
UGX 5,820,001	UGX 120,000,000	30.0%	$1,552 – $32,000
UGX 120,000,001	and above	40.0%	$32,000 +

Digital Services Tax

Days threshold: 183 days
Residency rules: An individual is resident for a year of income if they have a permanent home in Uganda; are present in Uganda for 183 or more days in any 12-month period beginning or ending in the year; are present in the year and in each of the two preceding years for periods averaging more than 122 days per year; or are a Ugandan government employee posted abroad.
Exit tax: No
CFC rules: No

URA — PAYE rates (resident individuals) (accessed Oct 9, 2026) Monthly PAYE bands effective from 1 July 2026 under Income Tax (Amendment) Act 2026
URA — taxation of capital gains (accessed Oct 9, 2026) No separate CGT; gains taxed with business or property income
PwC Worldwide Tax Summaries — Uganda (accessed Oct 9, 2026) CIT 30%, VAT 18%, WHT, NSSF 5%/10%, residency, DTAs, DST 5%, 2026 amendment summary
PwC — Uganda individual taxes on personal income (accessed Oct 9, 2026) Pre-July 2026 annual table; rental income 12%; individual WHT on dividends and interest
PwC — Uganda corporate withholding taxes (accessed Oct 9, 2026) Non-treaty WHT 15%; treaty partners and reduced rates

Oct 9, 2026
- Brackets updated
Full refresh — `verified`/`data_year` 2026, URA URL, PIT brackets (July 2026 law), effective top rate 40%, WHT and NSSF, DST flag, filing deadline, treaty_count 9, sources and prose (https://ura.go.ug/en/domestic-taxes/paye-rates/) (https://taxsummaries.pwc.com/uganda).

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%