UG · AfricaUZ · Asia
Uganda vs Uzbekistan: tax rates compared
Between the two, Uganda's income tax rate (40%) tops Uzbekistan's (12%) by 28pp. The 200-country average is 28%: Uganda sits above it, Uzbekistan sits below 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 | UG | UZ | Difference |
|---|---|---|---|
| Income Tax | 40% | 12% | UG +28 pplargest gap |
| Corporate Tax | 30% | 15% | UG +15 pp |
| VAT | 18% | 12% | UG +6 pp |
| Capital Gains Tax | 0% | 12% | UZ +12 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Uganda | 40% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16 |
| Difference | +28 pp | Uganda higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Uganda | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uzbekistan | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Uganda higher |
Between the two, Uganda's corporate tax rate (30%) tops Uzbekistan's (15%) by 15pp. The 201-country average is 22.6%: Uganda sits above it, Uzbekistan sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Uganda | 18% | Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Corporate, Other taxes) · as of 2026-01-16 |
| Difference | +6 pp | Uganda higher |
Between the two, Uganda's VAT rate (18%) tops Uzbekistan's (12%) by 6pp. The 181-country average is 15%: Uganda sits above it, Uzbekistan sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16 |
| Difference | −12 pp | Uzbekistan higher |
Between the two, Uzbekistan's capital gains tax rate (12%) tops Uganda's (0%) by 12pp. The 175-country average is 10.3%: Uganda sits below it, Uzbekistan sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Other taxes) · as of 2026-01-12 |
| Uzbekistan | 0% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Other taxes) · as of 2026-01-16 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Uganda and Uzbekistan 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.