Updates
What changed in the official data for Uganda, the day it changed
Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.
- Latest change
- Source review
- Every day
- Sources we follow
- Uganda Revenue Authority, ULII (Uganda Legal Information Institute), National Social Security Fund and 3 more
How it stays current
An agency publishes
A regulation, an index or an exchange rate comes out in the official source.
Checked before use
Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.
The calculators update
The calculators switch to the new figure, and the change is logged here with its source.
Change log
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Employment (Amendment) Act 2026: new severance and sick pay rules
Since 5 June 2026, severance allowance is one month's salary for each year worked. Sick employees get full pay for the first two months and half pay for the next four. Our severance, terminal benefits and sick pay calculators already use the new rules.
Used bySeverance pay calculator UgandaTerminal benefits calculator UgandaSick pay calculator Uganda
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PAYE threshold rises to Ushs 335,000 a month
From 1 July 2026 residents pay no PAYE on monthly income up to Ushs 335,000, up from Ushs 235,000. The 10% band is gone: income above the threshold pays 20%, 25% and then 30%. Our PAYE, net salary and employer cost calculators use the new URA rates.
Used byPAYE calculator Uganda 2026/27Net salary calculator UgandaEmployer cost calculator UgandaLocal service tax calculator Uganda (LST)
- Review
We checked 36 figures against the official source
The values in force were confirmed with National Social Security Fund, Uganda Gazette (Acts Supplement No. 5 of 7 July 2008), Uganda Revenue Authority and ULII (Uganda Legal Information Institute).
See the 36 figures
- Annual leave days for each four months of continuous service7 daysIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Cap on expenses a company can deduct from gross rent50%In force from 1 January 2024 · Uganda Revenue Authority
- Continuous service needed before annual leave applies6 monthsIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Continuous service needed for severance allowance6 monthsIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Continuous service needed for sick pay1 monthIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Further months of sick leave on half pay4 monthsIn force from 5 June 2026 · ULII (Uganda Legal Information Institute)
- Highest yearly turnover for the small business (presumptive) regimeUSh 150,000,000In force from 1 January 2024 · Uganda Revenue Authority
- Income tax rate for companies (also applied to their rental income)30%In force from 1 January 2024 · Uganda Revenue Authority
- Local service tax a year for employees, by monthly take-home paytable with 11 bracketsIn force from 1 January 2024 · Uganda Gazette (Acts Supplement No. 5 of 7 July 2008)
- Maternity leave in working days on full wages60 daysIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Minimum age for NSSF midterm access45 yearsIn force from 1 January 2024 · National Social Security Fund
- Minimum age for NSSF midterm access for a member with a disability40 yearsIn force from 1 January 2024 · National Social Security Fund
- Monthly PAYE rates for non-resident employeestable with 4 bracketsIn force from 1 July 2026 · Uganda Revenue Authority
- Monthly PAYE rates for resident employeestable with 5 bracketsIn force from 1 July 2026 · Uganda Revenue Authority
- Months of sick leave on full pay2 monthsIn force from 5 June 2026 · ULII (Uganda Legal Information Institute)
- Normal working hours a week48 hoursIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Notice for five but less than ten years of service2 monthsIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Notice for more than six months but less than one year of service2 weeksIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Notice for more than twelve months but less than five years of service1 monthIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Notice for ten years of service or more3 monthsIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- NSSF contribution deducted from the employee5%In force from 1 January 2024 · National Social Security Fund
- NSSF contribution paid by the employer10%In force from 1 January 2024 · National Social Security Fund
- Overtime pay on gazetted public holidays, times the hourly rate2In force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Overtime pay on normal working days, times the hourly rate1.5In force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Paternity leave in working days on full wages4 daysIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Payments for goods or services above which withholding appliesUSh 1,000,000In force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Rental income tax for individuals12%In force from 1 January 2024 · Uganda Revenue Authority
- Severance allowance: months of salary per year worked1 monthIn force from 5 June 2026 · ULII (Uganda Legal Information Institute)
- Share of NSSF savings a member can take as midterm access20%In force from 1 January 2024 · National Social Security Fund
- Share of NSSF savings a member with a disability can take as midterm access50%In force from 1 January 2024 · National Social Security Fund
- Small business (presumptive) tax with records, by yearly turnovertable with 5 bracketsIn force from 1 January 2024 · Uganda Revenue Authority
- Small business (presumptive) tax without records, by yearly turnovertable with 5 bracketsIn force from 1 January 2024 · Uganda Revenue Authority
- VAT standard rate18%In force from 1 January 2024 · Uganda Revenue Authority
- Withholding tax rates by type of payment6 valuesIn force from 1 January 2024 · ULII (Uganda Legal Information Institute)
- Yearly gross rent an individual can earn before rental taxUSh 2,820,000In force from 1 January 2024 · Uganda Revenue Authority
- Years of contributions needed for NSSF midterm access10 yearsIn force from 1 January 2024 · National Social Security Fund