UgandaUgandaStandard corporate income tax rate is 30%. Resident companies with turnover below UGX 150 million generally fall under presumptive-tax rules, subject to exclusions and the option to apply for taxation at 30% of chargeable income.
Corporate Tax
30%
Income Tax
0% - 40%
VAT Rate
18%
Capital Gains Tax
40%
Effective Rate
30%
Income Tax Brackets
- 0 - 4,020,0000%
- 4,020,000 - 4,920,00020%
- 4,920,000 - 5,820,00025%
- 5,820,000 - 120,000,00030%
- 120,000,000 - ∞40%
Capital Gains
40%
Capital gains are taxed as business income at normal rates (up to 40% for individuals, 30% for companies).