Uganda tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Uganda tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 8 November 2026. Figures last changed 8 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Uganda | 45% | 0% | 15%† | 15%† | 12% | 0%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Uganda profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Default personal disposals of public portfolio assets are exempt; business assets, private-company shares and commercial buildings require separate classification.
- Crypto classification, foreign employment exemptions, local service tax and self-employment assessment remain unresolved.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Uganda tax profile?
Partly complete. The Uganda profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Uganda?
The top rate on a salary is 45%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 40% above UGX 120,000,000.
How are capital gains taxed in Uganda?
Uganda does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Uganda?
The top rate is 15% on dividends and 15% on interest. Rental income is taxed at up to 12%.
How is crypto taxed in Uganda?
Still unverified: we have not settled how Uganda classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption. Provisionally 0%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; a capital gain outside business income is exempt. Trading income is taxed at ordinary rates.
Does Uganda tax foreign income?
Yes. Uganda taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Uganda have a wealth tax?
No. Uganda has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Uganda have an exit tax for individuals?
This is not verified yet: we have not checked whether Uganda taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Uganda?
The Uganda day test (183 days in a qualifying 12 months or a three-year average above 122): 183 days in a 12-month period, or three income years averaging over 122 days. A permanent home, government posting and treaty facts can establish or change residence when the recorded day counts are lower.
Residence decides whether Uganda taxes you on these rates. See the Uganda day-count test and count your own days.
Sources
The Uganda profile cites 8 sources for these rules, 5 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Uganda net wealth/worth tax · summary, retrieved 2026-11-10
- Uganda Revenue Authority · official, retrieved 2026-11-08
- Uganda Revenue Authority · official, retrieved 2026-11-08
- Uganda Revenue Authority: exempt income · official, retrieved 2026-11-08
- Uganda Revenue Authority · official, retrieved 2026-11-08
- Uganda Revenue Authority · official, retrieved 2026-11-08
- PwC Worldwide Tax Summaries - Uganda individual taxes · summary, retrieved 2026-11-08
- PwC Uganda: other taxes · summary, retrieved 2026-11-08
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Uganda with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Uganda side by side with other countries, see every country or try the live demo.
Other countries in Africa: South Africa, Zambia, Zimbabwe, Angola, Botswana, DR Congo.