Uganda Tax Calculator (2026)
Income tax rates and take-home pay for Uganda
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Uganda Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Nil band | UGX 0 - UGX 2,820,000 | 0.0% |
| 10% bracket | UGX 2,820,001 - UGX 4,020,000 | 10.0% |
| 20% bracket | UGX 4,020,001 - UGX 4,920,000 | 20.0% |
| 30% bracket | UGX 4,920,001 - UGX 120,000,000 | 30.0% |
| 40% bracket | UGX 120,000,001+ | 40.0% |
National Social Security Fund (NSSF)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee contribution | UGX 0+ | 5.0% |
Local Service Tax
| Bracket | Income Range | Rate |
|---|---|---|
| Representative local service tax | UGX 0+ | 1.0% |
Key Facts
Tax Year
2025
Currency
UGX
Top Rate
40.0%
Brackets
5 brackets
Tax-Free Threshold
UGX 2,820,000
Social Contributions
2 items
Assumptions
- · Model uses resident individual rates; non-resident rates not included.
- · Personal allowance of UGX 2,820,000 is the nil tax band, not a formal relief.
- · Local Service Tax is included as a separate social contribution; exact rate varies by town council and is simplified as a representative flat contribution.
- · Rental income tax (12% on excess of UGX 2,820,000) is not modeled as this calculator assumes employment income only.
- · Withholding tax credits are available but not pre-calculated; users may apply separately.
- · Charitable deduction (max 5% of chargeable income) not included; assumes representative single employed individual without material charitable giving.
- · Interest deductions only allowed on debt incurred for income production; assumed minimal for representative employee.
- · VAT and excise duties are consumption taxes, not modeled in employment income calculator.
Frequently asked questions
What is the top income tax rate in Uganda?
The highest marginal income tax rate in Uganda is 0.4%. Your effective tax rate will be lower depending on your income level.
How many tax brackets does Uganda have?
Uganda has 5 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.
How is take-home pay calculated in Uganda?
Take-home pay in Uganda is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
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