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Uganda Tax Residency Guide 2026

Tax residency in Uganda determines whether a person is taxed on worldwide income (residents) or only Uganda-source income (non-residents). For individuals, the key test is physical presence of 183 days or more in a tax year. Companies are resident if incorporated in Uganda or if their place of effective management is in Uganda.

Individual Residency — 183 Days

An individual is considered a tax resident of Uganda if they are physically present in Uganda for 183 days or more in any 12-month period (including the tax year from July 1 to June 30). Alternatively, an individual is resident if they have a permanent home in Uganda and are present for any part of the tax year. Resident individuals are taxed on their worldwide income. Non-residents are taxed only on Uganda-source income.

Company Residency

A company is tax resident in Uganda if it is incorporated under the laws of Uganda or if its place of effective management is in Uganda. Resident companies are taxed on worldwide income. Non-resident companies are taxed only on income sourced in Uganda, including through a permanent establishment.

Double Taxation Treaties (DTTs)

Uganda has a network of over 15 Double Taxation Treaties with countries including the UK, South Africa, India, Kenya, Mauritius, Netherlands, and others. These treaties allocate taxing rights between Uganda and the treaty partner and may reduce WHT rates on dividends, interest, and royalties. Treaty relief must be applied for through URA.

Permanent Establishment

A non-resident company is subject to Ugandan tax if it has a permanent establishment (PE) in Uganda. A PE includes a fixed place of business (office, branch, factory), a construction site lasting more than 6 months, or the presence of a dependent agent who habitually concludes contracts.

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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