Uganda Withholding tax rates
Uganda Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. 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).
Compare withholding tax rates across all 34 African countries →
| Current value | structured — see the API |
|---|---|
| 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