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Uganda PAYE Calculator 2025/26

Calculate your take-home pay in Uganda using URA progressive income tax bands (0%–40%), NSSF contributions (5%, not tax-deductible), and Local Service Tax. Accurate monthly and annual figures.

🇺🇬 URA 2025/26 PAYE 0%–40% Free PDF Export
Updated 2025 · Based on Uganda Revenue Authority (URA) Income Tax Act

2025/26 Tax Year: Progressive PAYE bands updated. NSSF remains 5% employee contribution (NOT tax-deductible). Non-resident rate: 30% flat on employment income. Local Service Tax deducted July–October.

💰 Your Salary
Monthly Salary UGX 1,500,000
UGX 100k UGX 20M
Or enter directly UGX
UGX
Net income in Uganda depends on your gross salary, NSSF (5%), PAYE tax bands, and Local Service Tax.
Employment Status
Resident
Progressive tax
Non-Resident
Flat 30%
Deductions & Levies
NSSF (5%)
Not deductible from tax
LST
July–October only (~1%)
Monthly Take-Home Pay
UGX 0
Per month in Uganda
Gross: UGX 0 · Annual: UGX 0
Effective Tax Rate 0%
PAYE Tax Bands 2025/26 ▾
UGX 0 – UGX 235,0000%
UGX 235,001 – UGX 335,00010%
UGX 335,001 – UGX 410,00020%
UGX 410,001 – UGX 10,000,00030%
Above UGX 10,000,00040%

Calculated monthly on gross salary for residents. NSSF contribution (5% of gross) is NOT deductible from PAYE taxable income in Uganda — this is a key difference from neighbouring countries. Non-residents pay flat 30% on employment income.

NSSF · LST Rates 2025 ▾
Employee NSSF contribution5% of gross (no cap)
Employer NSSF contribution10% of gross (no cap)
Local Service Tax (LST)~1% deducted Jul–Oct

NSSF employee contribution is NOT deductible from taxable income before PAYE calculation. This means you pay both NSSF and PAYE on the full gross salary. NSSF is paid to the National Social Security Fund (NSSF Uganda). Local Service Tax is deducted in 4 equal instalments from July to October each year. Both are withheld from salary alongside PAYE.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Uganda Revenue Authority (URA) Income Tax Act, 2000 (as amended), and 2025/26 statutory schedules. Verify with URA (ura.go.ug) or a qualified Ugandan tax advisor.
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Uganda Tax FAQ

Common PAYE Questions

What are the Uganda PAYE tax bands for 2025/26?

Five monthly bands for residents: 0% on first UGX 235,000; 10% on UGX 235,001–335,000; 20% on UGX 335,001–410,000; 30% on UGX 410,001–10,000,000; 40% above UGX 10,000,000. These apply to gross salary — NSSF is not deductible. Non-residents pay flat 30% with no allowances.

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?

Local Service Tax is an annual charge on employment income, deducted in four equal monthly instalments in July, August, September, and October. The rate is approximately 1% of annual earnings, though it varies slightly by income level. LST is withheld from your salary alongside PAYE and NSSF during those four months only.

How is non-resident income taxed in Uganda?

Non-residents working in Uganda pay a flat rate of 30% on all employment income. No progressive bands apply, no deductions are allowed, and NSSF contribution is still required separately. This flat 30% withholding is a final tax — employers remit it to URA as tax-at-source. Non-residents cannot claim any personal allowances.

When must employers remit PAYE to URA?

PAYE and LST (during LST months) must be remitted to Uganda Revenue Authority by the 15th of the month following the payroll month. NSSF contributions are remitted separately to the National Social Security Fund (NSSF Uganda) portal. Late payment attracts penalties of 5% interest per month. Employers must maintain accurate payroll records and PAYE registers.

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.

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