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

🇺🇬 Uganda UG / UGA #79

Nomad Score 52.0

Cities 11

Region African Union, Africa, Africa, Eastern Africa, Least Developed Countries, Developing Countries

Currency UGX

🇺🇬 UGANDA TAX PROFILE

Data year: 2025

Tax System Worldwide

Top PIT Rate 30.0%

Corporate Tax Rate 30.0%

VAT 18.0%

Capital Gains Tax --

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 12

Tax Authority: Uganda Revenue Authority

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a calendar year.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31