Tax calculators

Uganda income tax calculator: calculate PAYE and take-home pay

Uganda income tax calculator
Estimate PAYE, annual income tax, presumptive tax, and rental income tax with take-home pay.
Advanced mode
Results
Chargeable income (CI)0 UGX
Income tax0 UGX
Net tax payable0 UGX
Estimated take-home pay0 UGX
Effective tax rate0 %
Rounded to 2 decimals. Payroll or URA assessments may differ due to rounding, benefit valuation, and timing.

Examples

Resident employee (UGX 1,200,000/month)
PAYE = 25,000 + 30% × (1,200,000 − 410,000) = UGX 262,000; take-home ≈ 938,000.
High earner (UGX 12,000,000/month)
PAYE = 3,502,000 + extra 200,000 (10% above 10m) = UGX 3,702,000; take-home ≈ 8,298,000.
This calculator estimates Uganda personal income tax for common cases: employment PAYE, annual personal income tax, small business presumptive tax, and individual rental income tax. You’ll typically need your income amount (UGX), resident/non-resident status, period (monthly/annual), and any taxable benefits/credits. Validity checked: 29 Jan 2026 (Europe/Madrid).

FAQs

Is PAYE the same as income tax in Uganda?

PAYE is the employment income tax withheld monthly; annual PIT applies to other income.

What’s the difference between resident and non-resident tax?

Residents generally use a schedule with a 0% band; non-residents start at 10% and use a different schedule.

My salary is below UGX 235,000/month. Do I pay PAYE?

For residents, the band up to UGX 235,000/month is taxed at 0%.

How does the extra 10% for high earners work?

If monthly CI exceeds UGX 10,000,000, add 10% of the excess (annual: above UGX 120,000,000).

If I have two jobs, do I apply the same PAYE rates twice?

Often the primary job uses progressive PAYE, while secondary employment may be withheld at a flat 30%.

Do allowances and benefits count as taxable income?

Many allowances/benefits are taxable. Add them if not already included in your payroll taxable pay.

Is rental income taxed together with my salary?

Rental income for individuals is often segregated and taxed separately.

How is rental income tax calculated for residents?

Resident individuals apply 12% on annual rent above UGX 2,820,000.

What if tax was already withheld from my payments?

Withholding at source can reduce the final tax payable when filing annually.

Why might my result differ from my payslip?

Payroll rules, benefit valuation, rounding, and timing can change actual PAYE.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for Uganda.

Sources

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