Uganda Tax Rates
Uganda operates a progressive personal income tax system with rates up to 40%. The Uganda Revenue Authority (URA) administers the system, featuring a 30% corporate tax rate, 18% VAT, and capital gains taxation. Uganda is an East African Community member with a growing economy driven by agriculture, services, and emerging oil production.
Top Income Tax Rate
40%
Corporate Tax Rate
30%
VAT / Sales Tax
18%
Capital Gains Tax
30%
Detailed Tax Information
Income Tax Brackets
Uganda levies progressive income tax on residents' worldwide income. Annual rates range from 0% on the first UGX 2.82 million to 40% on income exceeding UGX 120 million. Employment income is taxed through PAYE. Non-residents are taxed at 30% on Ugandan-sourced income.
| Income Range | Tax Rate |
|---|---|
| USh 0 – USh 2.8M | 0% |
| USh 2.8M – USh 4.0M | 10% |
| USh 4.0M – USh 4.9M | 20% |
| USh 4.9M – USh 120.0M | 30% |
| USh 120.0M+ | 40% |
Corporate Tax
Resident companies are taxed at 30% on worldwide income. Non-resident companies pay 30% on Ugandan-sourced income. Mining companies pay 25-30% depending on the mineral. Small businesses with turnover below UGX 150 million pay a simplified tax of 1-1.5% of turnover.
Standard Rate
30%
Capital Gains Tax
Capital gains are included in taxable income and subject to the applicable tax rate (up to 30% for companies). A private residence exemption applies once every five years.
Rate
30%
VAT / Sales Tax
VAT is levied at 18% on taxable goods and services. Essential goods including unprocessed food, healthcare, and education are exempt. Exports are zero-rated. Registration is required for businesses with annual turnover exceeding UGX 150 million.
Standard Rate
18%
Cryptocurrency Tax
Uganda does not have specific cryptocurrency legislation. The Bank of Uganda has cautioned against crypto use. General income tax and capital gains provisions would apply.
Tax Treaties
Uganda has approximately 10 double taxation agreements.
Treaty Network
10
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Uganda
See how much you could save by moving here from your current country.
+$19K
Tax in United States
$24K
24.4% effective
Tax in Uganda
$5K
5% effective
You Save
79.5%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
