PAYE calculator Uganda 2026/27

PAYE (Pay As You Earn) is the income tax your employer deducts from your salary every month and pays to URA.

Enter your gross pay for the month to see the PAYE, what it costs you in a year and the rate on your last shilling.

How it's calculated

PAYE is charged on your total monthly income: salary, allowances and other payments.
For residents, the first USh 335,000 is tax free.
The next slice, up to USh 410,000, pays 20%. Up to USh 485,000 it is 25%, and above that 30%.
Above USh 10,000,000 a month there is an extra 10%, so that slice pays 40%.
Non-residents pay 10% from the first shilling, then 20% and 30%.

An example

A resident earning Ushs 1,500,000 a month pays Ushs 338,250 in PAYE: nothing on the first USh 335,000, Ushs 15,000 on the next slice, Ushs 18,750 on the one after and Ushs 304,500 on the rest.

Frequently asked questions

When did the PAYE threshold rise to Ushs 335,000?

The new rates apply from 1 July 2026, the start of the 2026/27 year of income. Before that the tax-free amount was Ushs 235,000 a month.

Who counts as a resident?

URA treats you as resident if you have a permanent home in Uganda, are in the country 183 days or more in a year of income, or more than 122 days a year on average over that year and the two before it.

What if I have two employers?

URA says employees with more than one employer are taxed at a flat 30% on their employment income. You can file a return of all your income to claim back any tax overpaid.

Is NSSF deducted before PAYE?

No. PAYE is worked out on your total monthly income, and the NSSF contribution is a separate deduction. Our net salary calculator shows both.