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Uganda PAYE Calculator 2026

Calculate take-home pay using Uganda's current enacted resident or non-resident PAYE schedule. Optional LST is deducted before PAYE; NSSF is calculated separately.

🇺🇬 Current URA schedule PAYE 0%–40% Free PDF Export
Law status checked 2 August 2026 · URA and Income Tax Act schedule

Also see: Uganda VAT Calculator

Current-law status checked 2 August 2026: the Income Tax (Amendment) Bill 2026 was returned without assent. This calculator uses the live URA/Income Tax Act resident and non-resident progressive schedules, including the high-income supplement. NSSF is separate; optional LST is deducted before PAYE.

💰 Your Salary
Monthly Salary UGX 1,500,000
UGX 100k UGX 20M
Or enter directly UGX
UGX
Net income depends on gross salary, residence, the current PAYE schedule, optional LST deducted before PAYE, and NSSF shown separately.
Employment Status
Resident
Progressive tax
Non-Resident
Progressive 10% · 20% · 30%
Deductions & Levies
NSSF (5%)
Not deductible from tax
LST
Official annual bands
Monthly Take-Home Pay
UGX 0
Per month in Uganda
Gross: UGX 0 · Annual: UGX 0
Effective Tax Rate 0%

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Current Uganda PAYE Tax Bands ▾
Resident: UGX 0 – 235,000Nil
Resident: UGX 235,001 – 335,00010%
Resident: UGX 335,001 – 410,000UGX 10,000 + 20%
Resident: above UGX 410,000UGX 25,000 + 30%
Above UGX 10,000,000+10% supplement

Non-residents use a separate progressive schedule: 10%, then UGX 33,500 plus 20%, then UGX 48,500 plus 30%, with the same high-income supplement. NSSF does not reduce the PAYE base.

NSSF · LST Rates 2025 ▾
Employee NSSF contribution5% of gross (no cap)
Employer NSSF contribution10% of gross (no cap)
Local Service Tax (LST)UGX 5,000–100,000/yr by gross salary band

When LST is selected, this payroll model deducts the annual table amount before PAYE. Employee NSSF remains a separate 5% deduction and does not reduce the PAYE base; employer NSSF is a separate 10% employer cost.

Disclaimer: Planning estimate only, not tax or legal advice. Current-law status was checked against URA and Parliament on 2 August 2026; the 2026 amendment bill was returned without assent. Verify payroll treatment with URA or a qualified Ugandan adviser.
Uganda PAYE Calculator
Uganda PAYE Calculator
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How Current Uganda PAYE Is Calculated

Uganda's Pay As You Earn (PAYE) system is administered by the Uganda Revenue Authority (URA) under the Income Tax Act (Cap. 340 as amended). All employers must register with URA, deduct PAYE monthly from employee salaries, and remit it to URA by the 15th of the following month. Penalties apply for late filing and payment. Uganda's tax year runs from 1 July to 30 June, matching the Government fiscal year. Employees who receive income from a single employer below the annual threshold have their PAYE handled entirely at source.

The current resident schedule is nil through UGX 235,000 monthly; 10% of the amount above UGX 235,000 through UGX 335,000; UGX 10,000 plus 20% above UGX 335,000 through UGX 410,000; and UGX 25,000 plus 30% above UGX 410,000. Income above UGX 10,000,000 also attracts a 10% supplement on the excess. Non-residents use their own progressive schedule, not a flat rate.

The components remain explicit: selected LST is deducted before PAYE, PAYE is calculated on the resulting taxable income, and employee NSSF is shown separately because it does not reduce the PAYE base. Employer NSSF is a separate employer cost.

Uganda's economy is one of East Africa's most diversified, with agriculture, services, and growing manufacturing sectors. The country has a population of approximately 47 million people and a GDP of around $47 billion. Mobile money via MTN MoMo is deeply embedded in Ugandan commerce and is widely used for payroll disbursement, especially in the informal sector. Uganda's VAT rate is 18%, with registration required for businesses exceeding UGX 150 million annual turnover.

Current-law status checked 2 August 2026. Parliament records that the proposed 2026 amendment was returned without assent. Verify later changes at URA.

Current Uganda PAYE Resident Bands (Monthly)

Monthly Band (UGX) Rate
0 – 235,000Nil
235,001 – 335,00010% of excess over 235,000
335,001 – 410,00010,000 + 20% of excess over 335,000
Over 410,00025,000 + 30% of excess over 410,000
Over 10,000,000Plus 10% of excess over 10,000,000
Uganda Tax FAQ

Common PAYE Questions

What are the current Uganda PAYE bands?

Residents pay nil through UGX 235,000, then 10%, 20% and 30% progressive bands with a high-income supplement. Non-residents use a separate progressive schedule.

Is NSSF contribution deductible from PAYE taxable income in Uganda?

No — the 5% employee NSSF contribution is NOT deductible from your gross salary for PAYE purposes. This is a fundamental difference from countries like Tanzania and Kenya. In Uganda, PAYE is calculated on the full gross salary, then NSSF (5%) is deducted from your net pay separately. You pay both taxes in full.

What is Local Service Tax (LST) in Uganda?

The calculator selects the annual LST amount from the gross-salary table. When enabled, that amount is deducted before PAYE in the modelled payroll; NSSF remains separate.

How is non-resident income taxed in Uganda?

Non-resident employment income is progressive: 10% through UGX 335,000, then UGX 33,500 plus 20% through UGX 410,000, then UGX 48,500 plus 30% above that, with the high-income supplement.

When must employers remit PAYE to URA?

PAYE must be remitted to Uganda Revenue Authority by the 15th of the month following the payroll month. Local Service Tax for employees is assessed and remitted separately to the relevant local government during the first four months of the financial year. NSSF contributions are remitted separately to the National Social Security Fund (NSSF Uganda) portal. Employers must maintain accurate payroll records and salary schedules.

Can I reduce my Uganda income tax?

Limited options exist in Uganda's PAYE system compared to other countries. NSSF is compulsory (5%) but not deductible. Life insurance premiums may qualify for relief under certain conditions. Chargeable equipment purchased for employment may attract capital allowances. Mortgage interest on a principal residence up to UGX 20M is deductible. Consult a Ugandan tax advisor (CPA) for individual circumstances.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-08-02

Uganda · high risk · current-law shared-engine review

Official source links

Law, regulation, or version

Current URA and Income Tax Act schedule checked 2 August 2026. Parliament records that the Income Tax Amendment Bill 2026 was returned without assent.

Calculation methodology

The shared engine starts from monthly gross, deducts annual LST in the selected payroll month before PAYE, applies the resident or progressive non-resident schedule, and reports employee and employer NSSF separately without reducing the PAYE base.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Annual gross salary: 0.
Expected: PAYE and statutory deductions should be 0 and net pay should not be negative.
Why: Establishes the zero-income baseline and catches negative liability regressions.

Input: Annual gross salary entered in the page currency.
Expected: Taxable income is processed through the visible country bands and net pay equals gross pay minus modeled deductions.
Why: Confirms the calculator is using the documented methodology rather than an opaque flat estimate.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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