Uganda
Eastern Africa · UG · 8 treaties
What are the main tax rates in Uganda?
Uganda's tax system is worldwide. The top personal income tax rate is 40%, corporate tax is 30%, and VAT is 18%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 40% |
| Capital gains | 30% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Uganda?
- To establish tax residency in Uganda, you must be present in the country for 183 days.
- What is the capital gains tax rate in Uganda?
- The capital gains tax rate in Uganda is 30%.
- Does Uganda have a dividend withholding tax?
- Yes, Uganda has a dividend withholding tax rate of 15%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- has a permanent home in Uganda during the year of income
- physical presence in Uganda for 183 days or more in any 12‑month period commencing or ending in the year of income
- physical presence in Uganda during the year of income and in each of the two preceding years for periods averaging more than 122 days in each such year
- being an employee or official of the Government of Uganda posted abroad during the year of income
Tax residency is based on permanent home or day‑count (and government employment abroad); if you cease to have a permanent home in Uganda, fall below the 183/122‑day presence tests, and are not a Ugandan government employee posted abroad, you are treated as non‑resident for that year.
Source: Uganda Revenue Authority
Tax treaty network (8)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Denmark | 15% | 10% | 10% |
| India | 10% | 10% | 10% |
| Italy | 15% | 15% | 10% |
| Mauritius | 10% | 10% | 10% |
| Netherlands | 15% | 10% | 10% |
| Norway | 15% | 10% | 10% |
| South Africa | 15% | 10% | 10% |
| United Kingdom | 15% | 15% | 15% |