Uganda
Sources and data for Uganda
Every value the calculators use, with its effective dates and a link to the official source.
Monthly PAYE rates for resident employees
- Current value
Table with 5 brackets
USh 0 / USh 335,000 0% USh 335,000 / USh 410,000 20% USh 410,000 / USh 485,000 25% USh 485,000 / USh 10,000,000 30% USh 10,000,000 + 40% - From
- 1 July 2026
- Checked on
- 24 October 2026
Monthly PAYE rates for non-resident employees
- Current value
Table with 4 brackets
USh 0 / USh 335,000 10% USh 335,000 / USh 410,000 20% USh 410,000 / USh 10,000,000 30% USh 10,000,000 + 40% - From
- 1 July 2026
- Checked on
- 24 October 2026
VAT standard rate
- Current value
- 18%
- From
- 1 January 2024
- Checked on
- 24 October 2026
Rental income tax for individuals
- Current value
- 12%
- From
- 1 January 2024
- Checked on
- 24 October 2026
Yearly gross rent an individual can earn before rental tax
- Current value
- USh 2,820,000
- From
- 1 January 2024
- Checked on
- 24 October 2026
Income tax rate for companies (also applied to their rental income)
- Current value
- 30%
- From
- 1 January 2024
- Source
- Uganda Revenue AuthorityRental Income Tax: computation for companies, trustees and retirement funds
- Checked on
- 24 October 2026
Cap on expenses a company can deduct from gross rent
- Current value
- 50%
- From
- 1 January 2024
- Source
- Uganda Revenue AuthorityRental Income Tax: computation for companies, trustees and retirement funds
- Checked on
- 24 October 2026
Small business (presumptive) tax with records, by yearly turnover
- Current value
Table with 5 brackets
USh 0 / USh 10,000,000 0% USh 10,000,000 / USh 30,000,000 0.4% USh 30,000,000 / USh 50,000,000 0.5% USh 50,000,000 / USh 80,000,000 0.6% USh 80,000,000 + 0.7% - From
- 1 January 2024
- Checked on
- 24 October 2026
Small business (presumptive) tax without records, by yearly turnover
- Current value
Table with 5 brackets
USh 0 / USh 10,000,000 0% USh 10,000,000.01 / USh 30,000,000 0% 80,000.00 USh 30,000,000.01 / USh 50,000,000 0% 200,000.00 USh 50,000,000.01 / USh 80,000,000 0% 400,000.00 USh 80,000,000.01 + 0% 900,000.00 - From
- 1 January 2024
- Checked on
- 24 October 2026
Highest yearly turnover for the small business (presumptive) regime
- Current value
- USh 150,000,000
- From
- 1 January 2024
- Checked on
- 24 October 2026
Withholding tax rates by type of payment
- Current value
- Goods or services bought by a withholding agent 6%
- Professional or management fees 6%
- Interest or dividends paid to a resident 15%
- Dividends from a listed company to an individual 10%
- Dividends, interest, royalties, rent or fees paid to a non-resident 15%
- Winnings from betting 15%
- From
- 1 January 2024
- Source
- ULII (Uganda Legal Information Institute)Income Tax Act, Cap. 338, Schedule 4, Parts V, IX, X and XI
- Checked on
- 24 October 2026
Payments for goods or services above which withholding applies
- Current value
- USh 1,000,000
- From
- 1 January 2024
- Checked on
- 24 October 2026
NSSF contribution deducted from the employee
- Current value
- 5%
- From
- 1 January 2024
- Checked on
- 24 October 2026
NSSF contribution paid by the employer
- Current value
- 10%
- From
- 1 January 2024
- Checked on
- 24 October 2026
Share of NSSF savings a member can take as midterm access
- Current value
- 20%
- From
- 1 January 2024
- Checked on
- 24 October 2026
Share of NSSF savings a member with a disability can take as midterm access
- Current value
- 50%
- From
- 1 January 2024
- Checked on
- 24 October 2026
Minimum age for NSSF midterm access
- Current value
- 45 years
- From
- 1 January 2024
- Checked on
- 24 October 2026
Minimum age for NSSF midterm access for a member with a disability
- Current value
- 40 years
- From
- 1 January 2024
- Checked on
- 24 October 2026
Years of contributions needed for NSSF midterm access
- Current value
- 10 years
- From
- 1 January 2024
- Checked on
- 24 October 2026
Local service tax a year for employees, by monthly take-home pay
- Current value
Table with 11 brackets
USh 0 / USh 100,000 0% USh 100,000.01 / USh 200,000 0% 5,000.00 USh 200,000.01 / USh 300,000 0% 10,000.00 USh 300,000.01 / USh 400,000 0% 20,000.00 USh 400,000.01 / USh 500,000 0% 30,000.00 USh 500,000.01 / USh 600,000 0% 40,000.00 USh 600,000.01 / USh 700,000 0% 60,000.00 USh 700,000.01 / USh 800,000 0% 70,000.00 USh 800,000.01 / USh 900,000 0% 80,000.00 USh 900,000.01 / USh 1,000,000 0% 90,000.00 USh 1,000,000.01 + 0% 100,000.00 - From
- 1 January 2024
- Checked on
- 24 October 2026
Annual leave days for each four months of continuous service
- Current value
- 7 days
- From
- 1 January 2024
- Checked on
- 24 October 2026
Continuous service needed before annual leave applies
- Current value
- 6 months
- From
- 1 January 2024
- Checked on
- 24 October 2026
Maternity leave in working days on full wages
- Current value
- 60 days
- From
- 1 January 2024
- Checked on
- 24 October 2026
Paternity leave in working days on full wages
- Current value
- 4 days
- From
- 1 January 2024
- Checked on
- 24 October 2026
Normal working hours a week
- Current value
- 48 hours
- From
- 1 January 2024
- Checked on
- 24 October 2026
Overtime pay on normal working days, times the hourly rate
- Current value
- 1.5
- From
- 1 January 2024
- Checked on
- 24 October 2026
Overtime pay on gazetted public holidays, times the hourly rate
- Current value
- 2
- From
- 1 January 2024
- Checked on
- 24 October 2026
Notice for more than six months but less than one year of service
- Current value
- 2 weeks
- From
- 1 January 2024
- Checked on
- 24 October 2026
Notice for more than twelve months but less than five years of service
- Current value
- 1 month
- From
- 1 January 2024
- Checked on
- 24 October 2026
Notice for five but less than ten years of service
- Current value
- 2 months
- From
- 1 January 2024
- Checked on
- 24 October 2026
Notice for ten years of service or more
- Current value
- 3 months
- From
- 1 January 2024
- Checked on
- 24 October 2026
Severance allowance: months of salary per year worked
- Current value
- 1 month
- From
- 5 June 2026
- Checked on
- 24 October 2026
Continuous service needed for severance allowance
- Current value
- 6 months
- From
- 1 January 2024
- Checked on
- 24 October 2026
Continuous service needed for sick pay
- Current value
- 1 month
- From
- 1 January 2024
- Checked on
- 24 October 2026
Months of sick leave on full pay
- Current value
- 2 months
- From
- 5 June 2026
- Checked on
- 24 October 2026
Further months of sick leave on half pay
- Current value
- 4 months
- From
- 5 June 2026
- Checked on
- 24 October 2026
Stamp duty on a transfer of land or other property, share of the total value
No verified figure for today
Values that update automatically
Bank of Uganda opening middle rate, shillings per US dollar
- Current value
- No verified figure for today
Annual headline inflation (CPI)
- Current value
- 4.6%
- Latest figure
- 1 September 2026