Source-cited draft: personal income tax for Uganda (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Monthly income not exceeding UGX 235,000
0% (tax-free threshold)Income Tax Act (Cap 340), Third Schedule — https://ura.go.ug/en/domestic-taxes/paye-rates/
Monthly income UGX 235,001 – 335,000
10% of the amount over UGX 235,000Income Tax Act (Cap 340), Third Schedule — https://ura.go.ug/en/domestic-taxes/paye-rates/
Monthly income UGX 335,001 – 410,000
UGX 10,000 plus 20% of the amount over UGX 335,000Income Tax Act (Cap 340), Third Schedule — https://ura.go.ug/en/domestic-taxes/paye-rates/
Monthly income UGX 410,001 – 10,000,000
UGX 25,000 plus 30% of the amount over UGX 410,000Income Tax Act (Cap 340), Third Schedule — https://ura.go.ug/en/domestic-taxes/paye-rates/
Additional surcharge on monthly income exceeding UGX 10,000,000
An extra 10% on the amount over UGX 10,000,000 (in addition to the 30% band)Income Tax Act (Cap 340), Third Schedule — https://ura.go.ug/en/domestic-taxes/paye-rates/
Annual tax-free threshold (resident)
UGX 2,820,000 per year (UGX 235,000 x 12)Income Tax Act (Cap 340), Third Schedule — https://taxsummaries.pwc.com/uganda/individual/taxes-on-personal-income
Resident PAYE scale basis
Resident individuals are taxed on a progressive monthly PAYE scale set in the Third Schedule of the Income Tax Act, with a tax-free threshold and a high-earner surcharge. Bands below are expressed as monthly chargeable income in UGX.Income Tax Act (Cap 340), Third Schedule — https://ura.go.ug/en/domestic-taxes/paye-rates/
Monthly income not exceeding UGX 335,000
10%Income Tax Act (Cap 340), Third Schedule — https://taxsummaries.pwc.com/uganda/individual/taxes-on-personal-income
Monthly income UGX 335,001 – 410,000
UGX 33,500 plus 20% of the amount over UGX 335,000Income Tax Act (Cap 340), Third Schedule — https://taxsummaries.pwc.com/uganda/individual/taxes-on-personal-income
Monthly income UGX 410,001 – 10,000,000
UGX 48,500 plus 30% of the amount over UGX 410,000Income Tax Act (Cap 340), Third Schedule — https://taxsummaries.pwc.com/uganda/individual/taxes-on-personal-income
Additional surcharge on monthly income exceeding UGX 10,000,000
An extra 10% on the amount over UGX 10,000,000Income Tax Act (Cap 340), Third Schedule — https://taxsummaries.pwc.com/uganda/individual/taxes-on-personal-income
Non-resident basis
Non-resident individuals do not get the tax-free threshold; the first band is taxed at 10%. Bands are monthly chargeable income in UGX.Income Tax Act (Cap 340), Third Schedule — https://taxsummaries.pwc.com/uganda/individual/taxes-on-personal-income
Residence and filing overview
Residence is determined chiefly by physical presence in Uganda. Employees taxed only under PAYE generally have no further filing obligation, while individuals with other income file an annual return.Income Tax Act (Cap 340)
Residence test (physical presence)
Present in Uganda for 183 days or more in a 12-month period (or has a permanent home in Uganda; certain government officials are deemed resident)Income Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/individual/residence
Individual annual return deadline
Within 6 months after the end of the year of income (i.e. by 31 December for a 30 June year-end)Income Tax Act (Cap 340) — https://taxsummaries.pwc.com/uganda/individual/tax-administration
PAYE as final tax for employees
Employment income taxed under PAYE is generally a final tax where the employee has no other incomeIncome Tax Act (Cap 340) — https://ura.go.ug/en/domestic-taxes/paye-rates/
Treatment of employee NSSF contributions
Employee NSSF contributions are not deductible for PAYE; PAYE is computed on gross employment income (confirm current rule) ((approx — confirm))Income Tax Act (Cap 340)
Mortgage interest relief
No general personal deductions or family allowances; relief is limited to specific items in the Act (confirm any owner-occupier mortgage relief) ((approx — confirm))Income Tax Act (Cap 340)
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