Uganda Personal income tax brackets
Uganda Personal income tax brackets run from 0% to 40% across 5 bands, cited to Uganda Revenue Authority, in force since 1 Jul 2012. Last checked against the official source on 7 Sep 2026.
Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national revenue authority.
| Current value | 0–40% across 5 bands |
|---|---|
| In force from | 2012-07-01 |
| Official source | Uganda Revenue Authority — PAYE rates (Income Tax Act, Cap. 340; resident individual monthly schedule) |
| Last verified | 2026-09-07 |
| 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 / REFORM IN TRANSIT — NOT YET LAW (status verified 2026-08-07 against Parliament of Uganda and URA): the Income Tax (Amendment) Bill 2026 (Bill No. 6, Bills Supplement No. 2, Uganda Gazette No. 33 Vol CXIX, 27 March 2026) substitutes Schedule 4 Part I with, in monthly terms: nil to 335,000; 20% on 335,000–410,000; a NEW 25% band on 410,000–485,000; 30% on 485,000–10,000,000; an additional 10% above 10,000,000 — note the 10% band is ABOLISHED (income steps from nil straight to 20%), so this is a restructure, not just a threshold lift. Parliament passed it, the President RETURNED it without assent on 14 July 2026 (objecting to an unrelated casino-winnings clause), Parliament re-passed it with his recommendations on 4 August 2026, and it AWAITS ASSENT. Its commencement clause names 1 July 2026, so on assent it applies retroactively and July/August payrolls need retrospective correction. The schedule served here is the law in force: the URA PAYE rates page still publishes the UGX 235,000 schedule as of 2026-08-07. An outside audit dated 7 August 2026 scored this series stale on the belief the reform was already enacted — it was not; assent is the event that changes the answer. Re-verify by 2026-08-21, and on every check until assent.
Get it programmatically
curl https://afriref.dev/v1/ug/income-tax
# $0.005 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: Bank of Uganda central bank rate · VAT standard rate · VAT registration threshold · National minimum wage (statutory, archaic) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory late-payment interest · Statutory social-insurance contributions
The same figure elsewhere: Zambia · Algeria · Angola · Benin · Botswana · all 34