Uganda Withholding tax rates
Uganda Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 15%, cited to URA. Last checked against the official source on 10 Aug 2026.
The withholding taxes Uganda levies on international payments to non-residents - dividends, interest, royalties, rent, natural resource payments and management charges, plus non-resident service contracts, entertainers and professionals - under the Income Tax Act (Cap 340, ss. 83-86 and the Third Schedule), at domestic statutory rates before any double-tax agreement relief. Administered by the Uganda Revenue Authority (URA).
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| Current value | 15% across 4 withholding taxes — no single rate |
|---|---|
| In force from | — |
| Official source | URA - A simplified Guide to Withholding Tax: 'Tax is imposed on every non-resident person who derives any dividend, interest, royalty, rent, natural resource payment or management charge from sources in Uganda. The tax is withheld by the payer at a rate of 15%.' Non-resident entertainers/sports persons 15% of gross remuneration; non-resident service contractors 15% on Ugandan-source service contracts; re-insurance premiums 10%. |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL - although Uganda is close to uniform: dividends, interest, royalties, rent, natural resource payments and management charges to non-residents all carry the same 15% rate under the international-payments head (Income Tax Act s.83), with separate 15% heads for non-resident service contracts (s.85) and entertainers, and 10% for re-insurance premiums. A caller wanting a number must still name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Uganda's double-tax agreements can reduce them; applying a treaty rate is a legal determination rather than a lookup, so we do NOT serve treaty rates. NO SERIES EFFECTIVE DATE IS ASSERTED: the URA guide and rate sources state current rates without commencement dates, and we do not supply dates from memory. Legal basis: Income Tax Act Cap 340, s.83 (tax on international payments, rate per Part IV of the Third Schedule), s.84 (entertainers), s.85 (non-resident contractors), s.86 (withholding by the payer). Interest on Ugandan government securities carries instrument-specific rates (20% for maturities under 10 years, 10% for 10 years or longer, per PwC Worldwide Tax Summaries, reviewed 12 January 2026). The domestic 6% withholding on professional/management fees between residents is an advance tax on residents, not a non-resident withholding, and is not served here.
Get it programmatically
curl https://afriref.dev/v1/ug/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ug/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ug/withholding-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 · Statutory late-payment interest · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Zambia · Algeria · Angola · Benin · Botswana · all 34