The individual income tax ranges from 0% to 30%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.
Gross Annual Income | Tax Rate (%) |
---|---|
Up to UGX 235,000 | 0% |
UGX 235,000 to 335,000 | 10% |
UGX 335,000 to UGX 410,000 | 20% |
Over UGX 410,000 | 30% |
The employer cost is generally estimated at 10.30% of the employee's salary.