Uganda Tax & Investment Guides
16 guides covering Ugandan taxation, progressive PAYE 0–40% (5 brackets), corporate income tax 30% (15% agriculture/education/health, 25% mining, 0% strategic), VAT 18%, NSSF 5%+10%, stamp duty 1%, registration 1.5%, rental WHT 6%, EFRIS, and key investment topics.
Personal Tax & Residency
Progressive PAYE 0–40%, 5 brackets, UGX 235K monthly threshold, tax residency 183-day rule, DTTs
Uganda Personal Income Tax Guide 2026 — PAYE 0–40% Progressive, 5 Brackets
Ugandan personal income tax (PAYE). Progressive rates 0%, 10%, 20%, 30%, and 40%. Monthly brackets from UGX 235,000 tax-free threshold to 40% above UGX 10,000,000. Uganda Revenue Authority (URA) administration.
Uganda Tax Residency Guide 2026 — 183-Day Rule, Double Taxation Treaties
Ugandan tax residency rules. 183-day physical presence test, permanent home test, residence of companies (incorporation and management), double taxation treaties with 15+ countries.
VAT & Indirect Tax
VAT 18% standard, 0% exports, threshold UGX 150M, excise duty on cigarettes/alcohol/sugar, EFRIS
Uganda Tax Filing Guide 2026 — URA Portal, EFRIS, Monthly Returns, TIN
filing taxes in Uganda. URA online portal registration, obtaining a TIN, PAYE returns, VAT returns, corporate tax returns, EFRIS electronic invoicing, penalties for non-compliance.
Uganda VAT Guide 2026 — 18% Standard Rate, Registration Threshold UGX 150M
Ugandan Value Added Tax. Standard rate 18%, zero-rated exports, exempt supplies, registration threshold UGX 150 million annual turnover, VAT returns filed via URA portal, mandatory EFRIS electronic invoicing.
Business & Corporate Tax
CIT 30% standard, 15% agriculture/education/health, 25% mining, 0% strategic, business registration, TIN, permits
Uganda Business Registration Guide 2026 — URSB, TIN, Permits, Licences
registering a business in Uganda. URSB company registration, obtaining a TIN, business permits and licences, tax registration, VAT registration, NSSF registration, and ongoing compliance obligations.
Uganda Corporate Tax Guide 2026 — CIT 30%, Agriculture 15%, Mining 25%
Ugandan corporate income tax. Standard CIT 30% for resident companies, 15% for agriculture/education/health, 25% for mining, 0% for strategic investors. Capital allowances, loss carry-forward, and filing requirements.
Uganda Cross-Border Taxation Guide 2026 — WHT, Transfer Pricing, DTTs
cross-border taxation in Uganda. Withholding taxes on payments to non-residents (dividends 15%, interest 15%, royalties 15%, management fees 15%), transfer pricing rules, double taxation treaties with 15+ countries.
Investment & Savings
CGT 30% corporate / marginal individual, dividends 15% WHT, interest 15% WHT, crypto, pension contributions
Uganda Capital Gains Tax Guide 2026 — CGT for Companies, Individuals & Property
Ugandan capital gains tax. Companies taxed at corporate rate (30%), individuals at marginal PAYE rate. Property transfers subject to 10% withholding tax. Exemptions for primary residence and small businesses.
Uganda Cryptocurrency Tax Guide 2026 — Crypto as Property/Service Income
cryptocurrency taxation in Uganda. Crypto treated as property for capital gains or as income for mining/staking. URA guidance on crypto taxation, reporting requirements, and record-keeping.
Uganda Investment Income Guide 2026 — Dividends, Interest, Royalties, CGT
taxation of investment income in Uganda. Dividends 15% WHT, interest 15% WHT, royalties 15% WHT, management fees 15% WHT. Capital gains taxed at ordinary rates. Exemptions and reliefs for certain investments.
Uganda Pension Guide 2026 — NSSF Pension, Retirement at 55, Voluntary Savings
pensions in Uganda. NSSF mandatory pension 5%+10%, retirement age 55, withdrawal options including partial withdrawal for housing. Voluntary pension schemes, retirement planning, and tax treatment.
Property & Wealth Tax
Stamp duty 1%, registration 1.5%, rental WHT 6%, no inheritance/gift/wealth tax, property CGT 10% WHT
Uganda Inheritance and Gift Tax Guide 2026 — No Inheritance Tax, Gift Tax Implications
inheritance and gift taxation in Uganda. No inheritance tax, no estate duty, no gift tax. However, gifts may have income tax or capital gains implications. Donations and bequests to charities.
Uganda Property Tax Guide 2026 — Stamp Duty 1%, Registration 1.5%, Rental WHT 6%
Ugandan property taxes. Stamp duty 1% on transfer value, registration fees 1.5%, rental income WHT 6% (final), capital gains 10% WHT on property transfers. Local government ground rent and property rates.
Uganda Rental Income Tax Guide 2026 — 6% Withholding Tax, Allowable Expenses
rental income taxation in Uganda. 6% final withholding tax on gross rent for resident landlords. Allowable expenses for maintenance, insurance, and mortgage interest. Non-resident WHT at 15%.
Uganda Wealth Tax Guide 2026 — No Wealth Tax, No Net Worth Tax
wealth taxation in Uganda. Uganda does not impose wealth tax, net worth tax, or any annual tax on assets. Property-related taxes include stamp duty, registration fees, and local government property rates.
Employment & Social Security
NSSF 5% employee + 10% employer, pension, retirement at 55, social contributions
Uganda Calculators (6)
Free calculators for Ugandan salary, tax, and personal finance.
Uganda Salary
Net pay after PAYE 0–40%, NSSF 5%.
Uganda Income Tax
PAYE 0–40% bracket calculator.
Uganda Corporate Tax
CIT 30%, agriculture 15%, mining 25%.
Uganda VAT
VAT 18% standard rate calculations.
Uganda Property Tax
Stamp duty, registration, rental WHT.
Uganda NSSF
NSSF 5%+10% contributions.