Uganda income tax rates
Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national revenue authority.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2012-07-01 |
| Official source | Uganda Revenue Authority — PAYE rates (Income Tax Act, Cap. 340; resident individual monthly schedule) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
MONTHLY bands — Uganda's PAYE schedule is stated per month. Tax-free threshold UGX 235,000/month. Residents only (non-residents have no tax-free band). The top band is structured in the statute as 30% plus an additional 10% surcharge on the portion above UGX 10,000,000/month, i.e. a 40% marginal rate above UGX 10m. Structure stable since FY2012/13. WATCH / PENDING PRIMARY-SOURCE CONFIRMATION: news and Big-4 guidance report an Income Tax (Amendment) Act 2026 raising the tax-free threshold to UGX 335,000/month (UGX 4,020,000/yr) effective 1 July 2026 (FY2026/27); however, as of 2026-07-17 the URA PAYE rates page (the primary source) still displays the UGX 235,000 schedule reproduced here, so 335,000 is not published as live until URA updates that page.
Get it programmatically
curl https://afriref.dev/v1/ug/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ug/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ug/income-taxOther Uganda series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate