Uganda Income Tax Rates and Personal Allowances in 2019

The Income tax rates and personal allowances in Uganda are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Uganda Tax Calculator 2019.

Uganda Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from UGX0.00to UGX2,820,000.00
10%Income from UGX2,820,000.01 to UGX4,020,000.00
20%Income from UGX4,020,000.01 to UGX4,920,000.00
30%Income from UGX4,920,000.01 to UGX120,000,000.00
40%Income from UGX120,000,000.01 and above
Uganda Non-Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
10%Income from UGX0.00to UGX4,020,000.00
20%Income from UGX4,020,000.01 to UGX4,920,000.00
30%Income from UGX4,920,000.01 to UGX120,000,000.00
40%Income from UGX120,000,000.01 and above

Income Tax in Uganda in 2019

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Uganda periodically and typically updated each year. Not that not all tax rates and thresholds in Uganda change annually, alterations to tax policy to support strategic economic growth in Uganda mean that the certain areas may be focused on to provide specific tax relief in Uganda or support growth in certain areas (overseas invstment in Uganda for example may mean reduced non-resident income tax rates in Uganda for a period).

When tax policy in Uganda changes, the resultant tax tables also change. Tax tables in Uganda are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Uganda, the Uganda tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Uganda for example).

Uganda Tax Tables may also be referred to as Uganda Tax Slabs, Uganda personal allowances and tax thresholds or Uganda business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2019 tax rates and thresholds used within the 2019 Uganda Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 tax allowance in Uganda that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Uganda Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Uganda Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Uganda simple, we achieve this my making the Uganda tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the Uganda income tax rates and personal allowances used in the associated income tax calculator for the same tax year.