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Understanding Uganda's Tax System
How PAYE Works in Uganda
Uganda uses a progressive PAYE system administered by the Uganda Revenue Authority (URA). The first UGX 235,000 per month is tax-free, with rates escalating from 10% to 40% for income above UGX 10 million per month.
Understanding NSSF Contributions
The National Social Security Fund requires 5% from employees and 10% from employers of gross salary, with no earnings cap. NSSF is deducted before PAYE, reducing taxable income.
Local Service Tax (LST)
LST is a graduated annual tax collected by local governments, ranging from UGX 10,000 to UGX 100,000 per year depending on income level. It is typically deducted monthly.
Uganda Tax Rates & Statutory Deductions (2026)
PAYE (Income Tax) (Effective 2023-07-01)
| Band / Tier | From (USh) | To (USh) | Employee Rate |
|---|---|---|---|
| First UGX 235,000 | 0 | 235,000 | 0% |
| UGX 235,001–335,000 | 235,000 | 335,000 | 10% |
| UGX 335,001–410,000 | 335,000 | 410,000 | 20% |
| UGX 410,001–10,000,000 | 410,000 | 10,000,000 | 30% |
| Above UGX 10,000,000 | 10,000,000 | No limit | 40% |
Local Service Tax (Effective 2023-01-01)
| Band / Tier | From (USh) | To (USh) | Employee Rate |
|---|---|---|---|
| Below UGX 100,000/mo | 0 | 100,000 | — |
| UGX 100,000–200,000/mo | 100,000 | 200,000 | — |
| UGX 200,001–300,000/mo | 200,000 | 300,000 | — |
| UGX 300,001–400,000/mo | 300,000 | 400,000 | — |
| UGX 400,001–500,000/mo | 400,000 | 500,000 | — |
| UGX 500,001–1,000,000/mo | 500,000 | 1,000,000 | — |
| UGX 1,000,001–2,000,000/mo | 1,000,000 | 2,000,000 | — |
| UGX 2,000,001–3,000,000/mo | 2,000,000 | 3,000,000 | — |
| UGX 3,000,001–4,000,000/mo | 3,000,000 | 4,000,000 | — |
| Above UGX 4,000,000/mo | 4,000,000 | No limit | — |
Percentage-Based Deductions
| Deduction | Rate | Base | Employee | Employer |
|---|---|---|---|---|
| NSSF (Pension) | 5.00% | gross pay |
Frequently Asked Questions — Uganda Salary & Tax
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