Uganda Corporate Income Tax
Detailed corporate income tax rates and rules for Uganda in 2026.
Corporate TaxUGX
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%
How Uganda Corporate Tax compares
Uganda’s corporate tax rate of 30% is the 16th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Uganda
30%
Africa average
27.1%
Global average
22.2%
