Uganda Personal Income Tax
Detailed personal income tax rates and rules for Uganda in 2026.
Income TaxUGX
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 (UGX) | 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% |
Filing Deadline
June 30 (end of fiscal year) or within six months
Residency Rule
An individual is resident if they have a permanent home in Uganda, are present for 183 days or more, or are an employee of the Government of Uganda.
How Uganda Income Tax compares
Uganda’s top personal income tax rate of 40% is the 33rd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Uganda
40%
Africa average
32.3%
Global average
27.7%
