Uganda corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.
| Current value | 30 percent |
|---|---|
| In force from | 1997-07-01 |
| Official source | Uganda Revenue Authority — Corporation tax (Income Tax Act, Cap. 340, Third Schedule — standard company rate) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
30% standard rate on the chargeable income of resident companies; tax year 1 July–30 June. CONTEXT (not the standard rate): resident companies with annual turnover up to UGX 150m fall under the presumptive/small-business tax regime instead. Rate long stable and untouched by the FY2026/27 Tax Amendment Acts effective 1 July 2026.
Get it programmatically
curl https://afriref.dev/v1/ug/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ug/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ug/corporate-taxOther Uganda series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates