Presumptive tax calculator Uganda (small business tax)
If your business sells more than Ushs 10 million but not more than USh 150,000,000 a year, URA taxes you as a small business taxpayer.
Enter your turnover for the year to see the tax with records and without them.
How it's calculated
- With records you pay a share of turnover above Ushs 10 million: 0.4% up to Ushs 30 million, then 0.5%, 0.6% and 0.7% on each higher slice.
- Without records you pay a fixed amount per band: USh 80,000, USh 200,000, USh 400,000 or USh 900,000.
- The tax is final: no deductions for expenses and no further tax on that business income.
An example
A shop with Ushs 60 million of sales pays Ushs 240,000 if it keeps records, or Ushs 400,000 if it does not.
Frequently asked questions
What counts as turnover?
Your total sales in the year from all the businesses you own, before any costs.
What if my turnover goes above Ushs 150 million?
You no longer qualify as a small business taxpayer and must file a normal income tax return.
How do I pay?
Register a payment on the URA portal under income tax for small business. Registering the payment also counts as filing the return.
Key terms
- Presumptive tax
- A simplified income tax on small businesses based on turnover instead of profit.
- Turnover
- Total sales in a year.
The same calculation in other countries
South Africa
Philippines
Kenya
Tanzania
Ghana
Rwanda
Cameroon (English)
Zambia
Malawi
Liberia
Gambia
Nepal
Seychelles
Samoa
BhutanUp-to-date official data
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