Uganda Tax Rates for Individual Income and PAYE

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Tax rates for employees in Uganda, commonly known as PAYE, vary according to salary brackets; the more a person earns the higher their PAYE.In regards to this, we present tax rates for various incomes in Uganda.

Taxable Income (UGX)       Tax Rate

UGX 235,000 – 335,000        10%

UGX 335,000 – 410,000        20%

UGX 410,000 -10,000,000    30%

UGX 10,000,000 and Above  40%

Income tax rates for individuals.

  1. The income tax rates applicable to resident individuals are-
Monthly Chargeable Income Rate of tax  
     
Not exceeding Ushs235,000 Nil  
Exceeding Ushs235,000   not 10% of the amount by which chargeable income  
exceeding Ushs335,000 exceeds Ushs. 235,000  
       
Exceeding Ushs.335,000 Ushs. 10,000 plus 20% of the Amount by which  
but not exceeding shs. 410,000 chargeable income exceeds Ushs. 335,000.  
     
Exceeding Ushs.410,000 (a) Ushs 25,000plus 30% of the amount by which  
    chargeable income exceeds Ushs. 410,000 and  
    (b) where the chargeable income of an individual  
    exceeds  shs.10,000,000  an  additional  10%  
    charged on the amount by which chargeable  
    income exceeds shs. 10,000,000.  
     
2. The income tax rates applicable to nonresident individuals are—
   
Monthly Chargeable income Rate of tax
     
Not exceeding Ushs. 335,000 10%  
   
Exceeding Ushs. 335,000 but not Ushs. 33,500 plus 20% of the Amount by which
exceeding shs. 410,000 chargeable income exceeds Shs. 335,000.
Exceeding Ushs.410,000 (a) Ushs 48,500 plus 30% of the amount by which
    chargeable income exceeds Ushs. 410,000 and
    (b) where the chargeable income of an individual
    exceeds shs.10,000,000 an additional 10% charged
    on the amount by which chargeable income exceeds
    shs. 10,000,000.
       

 

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