Uganda PAYE calculator 2026
Work out your take-home pay in Uganda after PAYE and NSSF, using the new PAYE rates in the Income Tax (Amendment) Act 2026, which apply to pay from 1 July 2026.
PAYE rates in Uganda
| Monthly chargeable income (UGX) | Rate |
|---|---|
| Up to 335,000 | 0% |
| 335,000 – 410,000 | 20% |
| 410,000 – 485,000 | 25% |
| Above 485,000 | 30% |
In force from 1 July 2026. Each rate applies only to the part of income inside its band. An extra 10% applies to monthly income above UGX 10,000,000, so the top rate is 40%.
Deductions and reliefs
| Item | How it works |
|---|---|
| NSSF (employee) | 5% of gross pay. Your employer adds 10%. |
Good to know
- PAYE is worked out on your gross pay; NSSF contributions do not reduce it.
- Local Service Tax, charged by your local government, is not included. Employers deduct it in instalments over the first four months of the financial year.
- Rates are for resident employees. Non-residents pay tax from the first shilling.
Common questions
How much PAYE do I pay on UGX 1,000,000 a month?
From July 2026, PAYE on UGX 1,000,000 is UGX 188,250: UGX 33,750 on the first UGX 485,000, plus 30% of the UGX 515,000 above it. NSSF takes another UGX 50,000, leaving UGX 761,750.
What is the tax-free amount in Uganda?
Monthly income up to UGX 335,000 (UGX 4,020,000 a year) is not taxed.
What changed in July 2026?
The Income Tax (Amendment) Act 2026 raised the tax-free amount to UGX 335,000 a month and reset the bands to 20%, 25% and 30%. Most people earning above UGX 485,000 pay less than before. For example, PAYE on UGX 500,000 fell from UGX 52,000 to UGX 38,250.
Sources
- KAA: Income Tax (Amendment) Act 2026 tax alert
- Pulse Uganda: new PAYE rates 2026 with worked examples
- Uganda Revenue Authority
This calculator gives an estimate for a resident employee with one job. Your payslip can differ because of allowances, benefits, other reliefs or how your employer runs payroll. It is not tax advice.