UG · Africa · UGX
Uganda
Tax rates
Income Tax
40%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Uganda using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| UGX 0 | 0% |
| UGX 2,820,001 | 10% |
| UGX 4,020,001 | 20% |
| UGX 4,920,001 | 30% |
| UGX 120,000,001 | 40% |
Progressive scale for resident individuals; the top 40% bracket applies to annual chargeable income above UGX 120,000,000.
VAT
In practice
- Filing
Uganda's VAT registration threshold is UGX 150 million in annual turnover; VAT-registered persons must file monthly returns before the 15th day of the following month.
Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12- Exemptions
Uganda exempts financial services, health and life insurance, and education from VAT, while exported goods and services, educational materials, and locally manufactured medicines are zero-rated — a distinction that matters because VAT on inputs to a zero-rated supply is recoverable, unlike VAT on inputs to an exempt supply.
Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12
Capital Gains Tax
Uganda exempts individual capital gains from income tax except for gains included in business income or derived from the sale of shares in a private limited company. Gains on listed securities held outside a business therefore fall under the general exemption.
Wealth Tax
No net wealth tax levied. PWC: "There are no net wealth/worth taxes in Uganda."