Income Tax in Uganda
Uganda personal income tax for resident and non-resident individuals, tax year 2026-27: the bands in force from 1 July 2026, the UGX 4,020,000 annual threshold, residence, rental income, the small business turnover tax, provisional tax and the annual return. Use for Uganda questions from URA taxpayers, employers, advisers and foreign investors, including rates, thresholds, filing dates, the URA portal and worked computations. Figures for tax year 2026-27 come from Uganda Revenue Authority pages and the law, and items that could not be opened are named as unverified in the Sources section. Not reviewed by a licensed accountant.
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