ZA · AfricaUG · Africa
South Africa vs Uganda: tax rates compared
Between the two, South Africa's income tax rate (45%) tops Uganda's (40%) by 5pp. The 200-country average is 28%: both sit above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | ZA | UG | Difference |
|---|---|---|---|
| Income Tax | 45% | 40% | ZA +5 pp |
| Corporate Tax | 27% | 30% | UG +3 pp |
| VAT | 15% | 18% | UG +3 pp |
| Capital Gains Tax | 18% | 0% | ZA +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Uganda | 40% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | +5 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uganda | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Uganda higher |
Between the two, Uganda's corporate tax rate (30%) tops South Africa's (27%) by 3pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Uganda | 18% | Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | −3 pp | Uganda higher |
Between the two, Uganda's VAT rate (18%) tops South Africa's (15%) by 3pp. The 181-country average is 15%: South Africa matches the world average, Uganda sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12 |
| Difference | +18 pp | South Africa higher |
Between the two, South Africa's capital gains tax rate (18%) tops Uganda's (0%) by 18pp. The 175-country average is 10.3%: South Africa sits above it, Uganda sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — South Africa and Uganda both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.