Uganda
Tools

Uganda's tax system is administered by the Uganda Revenue Authority (URA) and features a progressive personal income tax structure with rates from 0% to 40%, all denominated in the Ugandan Shilling (UGX). The first UGX 235,000 of monthly income is exempt from tax, providing relief for lower earners. The progressive bands then apply at 10%, 20%, 30%, and a top marginal rate of 40% on monthly income exceeding UGX 10,000,000. Employees in Uganda contribute 5% of their gross salary to the National Social Security Fund (NSSF), with employers contributing a matching 10%, making the combined rate 15% of gross earnings. Uganda also imposes a standard VAT rate of 18% on most goods and services, with exemptions for essential items including unprocessed food, medical services, and educational materials. The country operates on a July-to-June fiscal year, and employers must remit PAYE by the 15th of the month following the pay period. Uganda has introduced digital tax compliance measures through the Electronic Fiscal Receipting and Invoicing System (EFRIS) for VAT-registered businesses. Rental income, investment income, and business income are taxed under separate schedules with their own rate structures. AfroTools provides free URA-compliant PAYE calculators, NSSF contribution tools, VAT calculators, and comprehensive salary breakdown calculators for Uganda. All tools reflect the current tax year provisions and are designed to help Ugandan employees, business owners, and payroll administrators compute their tax obligations quickly and accurately.