Country Hub · Uganda · 2026

Uganda

0–40% PAYE progressive · 0% on first UGX 335,000/month · NSSF employee 5% · VAT 18% · Kampala tech hub

0% (first UGX 335,000/month); 20% → 25% → 30% → 40% (above UGX 10,000,000/month)

PAYE Income Tax

UGX 335,000/month (~$89/month)

Monthly Tax-Free Amount

5% (National Social Security Fund — mandatory provident fund)

NSSF Employee Social

Calculate Your Uganda Tax

Uganda Tax Facts

— 2026

PAYE Income Tax

0% (first UGX 335,000/month); 20% → 25% → 30% → 40% (above UGX 10,000,000/month)

Monthly Tax-Free Amount

UGX 335,000/month (~$89/month)

NSSF Employee Social

5% (National Social Security Fund — mandatory provident fund)

Employer NSSF

10% (employer contribution)

VAT

18% (standard rate on taxable supplies)

Tax Year

1 Jul – 30 Jun

Quick Country Comparison

— at UGX 6,000,000

Country	Take-home	Eff. Rate	vs Uganda
Uganda	UGX 3,870,000	~35.5%	—
Rwanda	UGX 4,050,000	~32.5%	+UGX 180,000
Kenya	UGX 3,960,000	~34%	+UGX 90,000
Tanzania	UGX 4,140,000	~31%	+UGX 270,000

Uganda: PAYE 0–40% + NSSF 5%. Kenya: 10–35% PAYE. Tanzania: 9–30% PAYE. Rwanda: 0–30% PAYE. UGX 6,000,000/month ≈ $1,585/month (~$19,000/year). Illustrative — not tax advice.

Want your exact figures? Use the full Uganda calculator →

Comparison Guides

See how Uganda's PAYE tax system compares to Kenya, Tanzania, and Rwanda.

Salary Guides

Uganda uses the Ugandan Shilling (UGX). PAYE (Pay As You Earn) is deducted monthly at source. The monthly exempt amount is UGX 335,000 (~$89) following the Income Tax (Amendment) Act 2026. NSSF 5% is the employee provident fund contribution. The Uganda Revenue Authority (URA) publishes PAYE tax tables used by employers for payroll calculations.

Moving from Uganda

Uganda is an East African Community (EAC) member. Foreign professionals typically require a Work Permit (Class G) for employment in Uganda, or an Investment Permit for business owners. Kampala's Kololo, Nakasero, and Bugolobi areas are popular with expats. Uganda has a growing tech sector (SafeBoda, Yo! Uganda, various fintech) and is increasingly on the radar for pan-African business expansion. Cost of living in Kampala is approximately 70% below London for basic expenses.

2026 Uganda Tax Changes

Income Tax (Amendment) Act 2026 — Effective 1 July 2026, Uganda's tax-free threshold rose from UGX 235,000 to UGX 335,000/month, and the PAYE bracket structure was restructured to 0%, 20%, 25%, 30%, and 40% (replacing the previous 10% band with a new 25% band). The 40% top rate applies to income above UGX 120,000,000/year (UGX 10,000,000/month).
NSSF reform — Uganda's National Social Security Fund (NSSF) Act was amended; mid-term access provisions (allowing partial withdrawal at age 45 with 10+ years of contributions) were introduced; confirm current rules on the NSSF Uganda website.
UGX exchange rate — The Ugandan shilling trades at approximately UGX 3,700–3,800 per USD as of June 2026; the currency has depreciated gradually; USD-earning professionals in Uganda benefit from purchasing power leverage.

Last Updated: August 2026 · Daniel · CountryTaxCalc