This is tax on the total monthly income (salary and other payments) of an employee (totaling above Ugx 235,000). It is paid to URA by the employer on behalf of the employee.
Please note: The PAYE rates are applied based on the person’s resident status.
An individual is considered a resident if s/he;-
Please note: An individual who does not meet the resident criteria specified above is considered “A non-resident”
TAXABLE INCOME (MONTHLY) (UGX) |
RATE OF TAX |
RESIDENTS |
|
0 to 235,000 |
Nil                           |
235,000 to 335,000 |
(Taxable Income – 235,000UGX) x 10% |
335,000 to 410,000 |
(Taxable Income – 335,000UGX) x 20% + 10,000UGX |
410,000 to 10,000,000 |
(Taxable Income – 410,000UGX) x 30% + 25,000UGX |
Above 10,000,000 |
[(Taxable Income – 410,000UGX) x 30% + 25,000UGX] + [(Taxable Income – 10,000,000UGX) x 10%] |
TAXABLE INCOME (MONTHLY) UGX |
RATE OF TAX |
NON–RESIDENTS. |
|
0 to 335,000 |
Taxable Income x 10% |
335,000 to 410,000 |
(Taxable Income – 335,000UGX) x 20% + 33,500UGX |
410,000 to 10,000,000 |
(Taxable Income – 410,000UGX) x 30% + 48,500UGX |
Above 10,000,000 |
[(Taxable Income – 410,000UGX) x 30% + 48,500UGX] +[( Taxable Income – 10,000,000UGX) x 10%] |
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For more information, visit the nearest URA office for assistance or call the toll-free lines 0800117000/0800217000 or WhatsApp: 0772140000