Uganda tax guide
Planning reference for Uganda using UGX salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Uganda or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Uganda-resident employee with employment as the only income source. Includes resident PAYE and the employee NSSF contribution; local service tax, donations and non-employment income are excluded.
Reference details
| Currency | UGX |
|---|---|
| National tax label | PAYE |
| Personal allowance | Not modeled |
| Employee contributions | Employees contribute 5% of gross earnings to the National Social Security Fund. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 2,820,000 UGX |
| 2 | 10.0% | Up to 4,020,000 UGX |
| 3 | 20.0% | Up to 4,920,000 UGX |
| 4 | 30.0% | Up to 120,000,000 UGX |
| 5 | 40.0% | Top bracket and above |
Official source
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.