|Uganda||Sub-Saharan Africa||United States||Germany|
|Number of Payments of Taxes per Year||31.0||36.6||10.6||9.0|
|Time Taken For Administrative Formalities (Hours)||195.0||284.8||175.0||218.0|
|Total Share of Taxes (% of Profit)||33.7||47.3||36.6||48.8|
Source: Doing Business - Latest available data.
|Personal income tax||Progressive rates from 0 to 40%|
|From UGX 0 to 2,820,000||0%|
|From UGX 2,820,000 to 4,020,000||10%|
|From UGX 4,020,000 to 4,920,000||UGX 120,000 + 20%|
|From UGX 4,920,000 to 120,000,000||UGX 300,000 + 30%|
|Above UGX 120,000,000||UGX 34,824,000 + 40%|
|From UGX 0 to 4,020,000||10%|
|From UGX 4,020,001 to 4,920,000||UGX 402,000 + 20%|
|From UGX 4,920,001 to 120,000,000||UGX 582,000 + 30%|
|Above UGX 120,000,000||UGX 35,106,000 + 40%|
|Rental income||30% (a deduction of interest on the mortgage obtained to construct or acquire the premises that generate the income is allowed, plus a subtraction of expenses and losses, capped at 75% of gross rental income)|
The first UGX 2,820,000 of a resident individual's annual income falls in the nil tax bands and is not subject to taxation. An individual is allowed by the law to make the following deductions from the gross income: all the expenditures and losses that were incurred by a person during the year of income, if incurred in the production of the income; any loss incurred by the individual on the disposal of a business asset during the year; donations made to amateur sporting associations, religious institutions, charitable institutions, or educational institutions of a public character, up to 5% of the chargeable income.
In cases where the individual receives rental income, an amount equal to 75% of the rental income is allowed as expenditure and losses incurred in the production of that income, with the balance being taxed at 30%.
Office hours are typically 8:00 a.m. to 5:00 p.m. Monday to Friday.
Under the Public Service Standing Orders, the official work hours for public servants are as follows: Monday to Friday, 8:00 a.m. to 12.45 p.m. and 2:00 p.m. to 5 p.m. (with lunch break from 12.45 p.m. to 2:00 p.m.)
|January 1||New Year’s Day|
|January 26||Liberation Day|
|April 14||Good Friday|
|April 17||Easter Monday|
|May 29||Labor Day|
|June 3||Martyrs’ Day|
|National Hero’s Day|
|June 26||Eid al-Fitr|
|September 2||Eid al-Adha|
|October 9||Independence Day|
|December 26||Boxing Day|
|Christmas time||End of December|
|Eid al-Adha||According to Lunar calendar|
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Latest Update: September 2023