Uganda Capital Gains Tax
Detailed capital gains tax rates and rules for Uganda in 2026.
Capital GainsUGX
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.
Standard Rate
30%
Exemptions
- Gains from the sale of a private residence (once every five years)
- Gains on disposal of property to a spouse or former spouse
- Gains up to UGX 1 million per year
How Uganda Capital Gains compares
Uganda’s capital gains tax rate of 30% is the 14th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Uganda
30%
Africa average
14.1%
Global average
13.8%
