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Uganda Capital Gains Tax Guide 2026

Uganda does not have a separate capital gains tax rate. Capital gains are included in ordinary income and taxed at the applicable corporate rate (30% for companies) or the individual's marginal PAYE rate (0-40%). Property transfers are subject to a 10% withholding tax on the gross transfer value.

CGT Treatment

Capital gains in Uganda are treated as ordinary income and taxed at the taxpayer's normal rate. For companies, gains are included in taxable profit and taxed at 30% (or the applicable reduced rate). For individuals, gains are added to other income and taxed at the progressive PAYE rate (0-40%). The gain is calculated as the sale price minus the acquisition cost and allowable expenses.

Property — 10% Withholding Tax

Transfers of real property in Uganda are subject to a 10% withholding tax on the gross transfer value. This WHT is deductible from the final tax liability on the gain. The buyer is responsible for withholding the tax and remitting it to URA. If the seller is non-resident, a higher rate may apply.

Exemptions

  • Primary residence: Gains on the sale of a principal private residence may be exempt subject to conditions.
  • Small businesses: Certain small business disposals may qualify for relief.
  • Securities: Gains from the sale of shares listed on the Uganda Securities Exchange may be exempt.

Filing and Payment

CGT is reported as part of the annual tax return. For property transfers, the 10% WHT is remitted within 30 days of the transfer. Non-compliance may result in penalties and interest.

Disclaimer

This guide provides general information. Tax laws may change. Consult a qualified Ugandan tax advisor or URA for your specific situation.

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