Overview
Standard 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.
Monthly PAYE bands from 1 July 2026, shown annualised: 0% up to UGX 4.02 million, then 20%, 25% and 30%, with an extra 10% above UGX 120 million (40% marginal).
Tax Calculator
Overview
Standard 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.
Monthly PAYE bands from 1 July 2026, shown annualised: 0% up to UGX 4.02 million, then 20%, 25% and 30%, with an extra 10% above UGX 120 million (40% marginal).
Tax Brackets
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