Source-cited draft: tax overview 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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Overview of tax system
Uganda taxes income, consumption (VAT) and payroll, administered centrally by the Uganda Revenue Authority (URA). The government tax year runs 1 July to 30 June, and most rates are set in the Income Tax Act and the Value Added Tax Act.
Standard tax (year of income)
1 July to 30 JuneIncome Tax Act (Cap 340), https://taxsummaries.pwc.com/uganda/corporate/tax-administration
Currency
Ugandan shilling (UGX)Bank of Uganda Act
Tax authority
Uganda Revenue Authority (URA)Uganda Revenue Authority Act (Cap 196), https://ura.go.ug
Basis of taxation for residents
Residents are taxed on worldwide income; non-residents on Uganda-source income onlyIncome Tax Act (Cap 340), https://taxsummaries.pwc.com/uganda/individual/taxes-on-personal-income
Top marginal personal income tax rate (resident)
30% plus an additional 10% surcharge on monthly income exceeding UGX 10,000,000Income Tax Act (Cap 340), Third Schedule, https://ura.go.ug/en/domestic-taxes/paye-rates/
Standard corporate income tax rate
30%Income Tax Act (Cap 340), https://taxsummaries.pwc.com/uganda/corporate/taxes-on-corporate-income
Does Uganda levy VAT?
Yes — VAT at a standard rate of 18%Value Added Tax Act (Cap 349), https://taxsummaries.pwc.com/uganda/corporate/other-taxes
Annual corporate self-assessment return deadline
Within 6 months after the end of the accounting year (e.g. 31 December for a June year-end)Income Tax Act (Cap 340), https://taxsummaries.pwc.com/uganda/corporate/tax-administration
VAT return cadence
Monthly, by the 15th of the following monthValue Added Tax Act (Cap 349), https://taxsummaries.pwc.com/uganda/corporate/other-taxes
PAYE / payroll withholding cadence
Employer withholds PAYE monthly and remits by the 15th of the following monthIncome Tax Act (Cap 340), https://ura.go.ug/en/domestic-taxes/paye-rates/
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Other Uganda computations in the OpenAccountants Tax Library.