DoubleTaxationTaxes on salary: Uganda preliminary data
How much income tax and social contributions are paid on a salary in Uganda, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | UGX 254,134,956 ≈ €60,000 |
|---|---|
| Income tax | UGX 88,312,983 ≈ €20,850 |
| Employee contributions | UGX 12,706,748 ≈ €3,000 |
| Take-home pay | UGX 153,115,226 ≈ €36,150 |
| Employer contributions and payroll taxes | UGX 25,413,496 ≈ €6,000 |
| Employer's labour cost | UGX 279,548,452 ≈ €66,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 UGX 127,067,478 | €60,000 UGX 254,134,956 | €120,000 UGX 508,269,913 |
|---|---|---|---|
| Sole proprietor | UGX 32,967,219 28.8 % | UGX 78,147,584 34.2 % | UGX 169,636,169 37.1 % |
| Company | UGX 46,316,096 40.5 % | UGX 92,632,192 40.5 % | UGX 185,264,383 40.5 % |
| Sole proprietor · Presumptive tax for small businesses (Income Tax Act, Schedule 2) — with records | UGX 689,472 0.6 % | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Uganda yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 4235.582607 UGX (UN Treasury — UN operational rates of exchange, UGX per USD effective 31 Dec 2025 (in force until the next rate of 15 Jan 2026), 2026-01-02) ↗
Sources
- Parliament of Uganda — Income Tax (Amendment) Bill 2026 (Bill No. 6, Uganda Gazette No. 33, 27 March 2026), clause 20: Schedule 4 Part I rates from 1 July 2026
- Parliament of Uganda — bill tracker: Income Tax (Amendment) Bill 2026 passed (third reading 23 April 2026)
- Uganda Revenue Authority — PAYE rates for resident individuals (scale before 1 July 2026)
- Uganda Revenue Authority — Corporation Tax (30%)
- Uganda Revenue Authority — Withholding Tax guide 2023/24 (dividends 15%)
- Uganda Revenue Authority — Small business taxpayers (presumptive tax)
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Uganda (NSSF)
- UN Treasury — UN operational rates of exchange (rates effective 31 Dec 2025)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.