East & Southern Africa
Uganda: tax at a glance
This is a residence-based system, with a top personal rate of 40%, a corporate rate of 30%, and VAT at 18%.
Worldwide (residence-based)
Last verified July 2026
The taxes
- Personal income (top)
- 40%
- Corporate income
- 30%
- Capital gains
- Taxed as income (up to 30%)
- VAT
- 18%
- Dividends (WHT)
- 15% (10% listed)
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- 5% (NSSF)
- Social security (employer)
- 10% (NSSF)
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Local property rates, plus 1.5% stamp duty on transfers
- Other
- Local service tax
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Uganda?
The top marginal personal income tax rate in Uganda is 40%. Progressive; top rate (30% plus 10% surcharge) on income above UGX 120m/year.
What is the corporate tax rate in Uganda?
The headline corporate income tax rate is 30%.
Does Uganda tax capital gains?
Capital gains for individuals: Taxed as income (up to 30%).