Uganda Tax Calculator (2026)
Income tax rates and take-home pay for Uganda
Using Kampala for state/regional taxes. Region selection coming soon.
Uganda Income Tax Brackets (2024-25)
| Bracket | Income Range | Rate |
|---|---|---|
| Tax-Free Band | UGX 0 - UGX 2,820,000 | 0.0% |
| First Taxable Band | UGX 2,820,000 - UGX 4,020,000 | 10.0% |
| Second Taxable Band | UGX 4,020,000 - UGX 4,920,000 | 20.0% |
| Third Taxable Band | UGX 4,920,000 - UGX 120,000,000 | 30.0% |
| Fourth Taxable Band | UGX 120,000,000+ | 40.0% |
Local Service Tax
| Bracket | Income Range | Rate |
|---|---|---|
| LST Maximum Tier | UGX 12,000,000+ | 0.0% |
National Social Security Fund (NSSF)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Contribution | UGX 0+ | 5.0% |
Key Facts
Tax Year
2024-25
Currency
UGX
Top Rate
40.0%
Brackets
5 brackets
Tax-Free Threshold
UGX 2,820,000
Social Contributions
1 item
Assumptions
- · Resident individual tax rates used.
- · The first 2,820,000 UGX is the 'nil tax band', which is modeled as a 0% bracket.
- · Social security (NSSF) is 5% of gross earnings and is not deductible for income tax purposes.
- · Local Service Tax (LST) is modeled as a fixed amount of 100,000 UGX for earners above 12,000,000 UGX annually based on common municipal rates (e.g., Kampala).
- · Local Service Tax is technically deductible from taxable income, but the impact is negligible and is treated here as a standard subnational tax.
Frequently asked questions
How much income tax do I pay in Uganda if I earn 50 million UGX per year?
Uganda has a progressive tax system with five brackets. On 50 million UGX annually, you'd pay 0% on the first 2.82 million (tax-free band), then 10% on the next 1.2 million, 20% on the next 900,000, and 30% on the remaining 45.08 million, resulting in a total income tax of approximately 13.8 million UGX before social contributions and local taxes.
What is NSSF and do I have to pay it?
The National Social Security Fund (NSSF) is a mandatory employee contribution of 5% on your gross earnings in Uganda. Unlike income tax deductions, NSSF contributions are not deductible from your taxable income, so you pay both NSSF and income tax on your full salary.
Is there a Local Service Tax (LST) in Uganda, and how much is it?
Yes, Uganda has a Local Service Tax (LST) that applies to residents earning above 12 million UGX annually in municipal areas like Kampala. The LST is typically a fixed amount of 100,000 UGX per year, though rates can vary slightly by municipality.
What is Uganda's tax-free income threshold?
Uganda has a nil tax band of 2.82 million UGX per year, meaning the first 2.82 million UGX of your income is completely tax-free. Income above this threshold is taxed according to Uganda's progressive income tax brackets, starting at 10%.
Do expats and foreign residents pay the same income tax rates as Ugandan citizens?
The rates shown here apply to resident individuals in Uganda. If you are classified as a resident for tax purposes, you use these same progressive brackets and pay NSSF contributions and LST like other residents. Non-residents may have different tax treatment, so it's best to confirm your residency status with Uganda Revenue Authority (URA).
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