Below are the income tax rates in Uganda
Income tax rates for individuals.
- The income tax rates applicable to resident individuals are-
| Monthly Chargeable Income | Rate of tax | ||
| Not exceeding Ushs235,000 | Nil | ||
| Exceeding | Ushs235,000 not | 10% of the amount by which chargeable income | |
| exceeding | Ushs335,000 | exceeds Ushs. 235,000 | |
| Exceeding | Ushs.335,000 | Ushs. 10,000 plus 20% of the Amount by which | |
| but not exceeding shs. 410,000 | chargeable income exceeds Ushs. 335,000. | ||
| Exceeding Ushs.410,000 | (a) Ushs 25,000plus 30% of the amount by which | ||
| chargeable income exceeds Ushs. 410,000 and | |||
| (b) where the chargeable income of an individual | |||
| exceeds shs.10,000,000 an additional 10% | |||
| charged on the amount by which chargeable | |||
| income exceeds shs. 10,000,000. | |||
| 2. The income tax rates applicable to nonresident individuals are— | |||
| Monthly Chargeable income | Rate of tax | ||
| Not exceeding Ushs. 335,000 | 10% | ||
| Exceeding Ushs. 335,000 but not | Ushs. 33,500 plus 20% of the Amount by which | ||
| exceeding shs. 410,000 | chargeable income exceeds Shs. 335,000. | ||
| Exceeding Ushs.410,000 | (a) Ushs 48,500 plus 30% of the amount by which | ||
| chargeable income exceeds Ushs. 410,000 and | |||
| (b) where the chargeable income of an individual | |||
| exceeds shs.10,000,000 an additional 10% charged | |||
| on the amount by which chargeable income exceeds | |||
| shs. 10,000,000. | |||
