Monthly Chargeable Income (Ushs) | Tax Rate |
Up to 235,000 | Nil |
235,001 to 335,000 | 10% |
335,001 to 410,000 | 20% |
Over 410,000 | 30% |
Where income exceeds 10,000,000 additional rate | 10% |
Monthly Chargeable Income (Ushs) | Tax Rate |
0 to 335,000 | 10% |
335,001 to 410,000 | 20% |
Over 410,000 | 30% |
Where income exceeds 10,000,000 additional rate | 10% |
Capital Gain Tax
Capital gain of individuals are taxed as ordinary income.
Standard Corporate Tax Rate - 30%
Withholding Tax Rate in Uganda
- 15% on every non-resident person who derives any dividends, rent, natural resource payment, interest, royalties and management fees from sources in Uganda.