East & Southern Africa
Uganda tax rates 2026
This is a residence-based system, with a top personal rate of 40%, a corporate rate of 30%, and VAT at 18%.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 40%Progressive; top rate (30% plus 10% surcharge) on income above UGX 120m/year. |
|---|---|
| Corporate income | 30% |
| Capital gains | Taxed as income (up to 30%) |
| VAT | 18% |
| Dividends (WHT) | 15% (10% listed) |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 5% (NSSF) |
| Social security (employer) | 10% (NSSF) |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Local property rates, plus 1.5% stamp duty on transfers |
| Other | Local service tax |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.