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Uganda personal income tax rates are progressive to 30%.

Income (Shs) Rate of Tax

0 - 1,560,000 Nil

1,560,000 - 2,820,000 10% of the amount over Shs 1,560,000

2,820,000 - 4,920,000 Shs 126,000 + 20% of the amount over Shs 2,820,000

Over 4,920,000 Shs 546,000 + 30% of the amount over Shs 4,920,000

Income tax in Uganda is levied on the worldwide income of resident individuals and on the Uganda source income of non-resident individuals.

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