🇺🇬 Uganda Statutory Tax Guide
Uganda Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Uganda Revenue Authority (URA).
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📜 Statutory Authority & Legal Framework
In Uganda, personal income taxation is administered by the Uganda Revenue Authority (URA) under the authority of Income Tax Act.
Ugandan monthly PAYE tax from 0% to 40% with 5% NSSF employee contribution.
📊 2026 Progressive Marginal Tax Brackets
Currency: UGX| Income Bracket (USh) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| First USh 235,000 (0%) | 0.0% | Tax-Free Allowance |
| USh 235,001 – 335,000 (10%) | 10.0% | Tier 2 |
| USh 335,001 – 410,000 (20%) | 20.0% | Tier 3 |
| USh 410,001 – 10M (30%) | 30.0% | Tier 4 |
| Above USh 10M (40%) | 40.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
NSSF Pension
Employee Share: 5.0%
Employer Share: 10.0%
Frequently Asked Questions: Uganda Taxation
What are the income tax brackets in Uganda? ↓
Uganda operates a progressive tax system administered by Uganda Revenue Authority (URA) under Income Tax Act.
What social security or pension contributions apply in Uganda? ↓
Mandatory contributions include: NSSF Pension (5.0%).