Calculate your estimated PAYE and take-home salary using Uganda's current 2026/27 tax rules. This Uganda PAYE calculator uses the revised resident and non-resident PAYE rates that took effect on July 1, 2026, including the new UGX 335,000 resident tax-free threshold. Enter your gross monthly salary, select whether you are a resident or non-resident employee, and see your estimated chargeable income, PAYE, NSSF, Local Service Tax and net salary. The calculator is designed as an independent estimate based on published Uganda tax rules. It is not an official Uganda Revenue Authority calculator.
PAYE means Pay As You Earn. It is income tax deducted from an employee's taxable employment income by the employer and paid to the Uganda Revenue Authority.
For a resident employee, the first UGX 335,000 of monthly chargeable income is currently taxed at zero. Income above that amount moves through the applicable PAYE bands. The highest part of monthly chargeable income above UGX 10 million is subject to an additional 10% tax.
Your chargeable income can differ from your gross salary where an allowable deduction such as Local Service Tax applies. Some employment benefits and reimbursements can also be excluded from employment income where the conditions in the Income Tax Act are satisfied.
Employees with more than one employer are subject to a different PAYE treatment. URA states that such employees are taxed at 30% of total employment income, with the possibility of filing an end-of-year return and claiming overpaid tax where applicable.
| Monthly chargeable income | Resident PAYE rate | Non-resident PAYE rate |
|---|---|---|
| UGX 0 – 335,000 | Nil | 10% |
| UGX 335,001 – 410,000 | 20% of amount above UGX 335,000 | UGX 33,500 + 20% of amount above UGX 335,000 |
| UGX 410,001 – 485,000 | UGX 15,000 + 25% of amount above UGX 410,000 | UGX 48,500 + 30% of amount above UGX 410,000 |
| UGX 485,001 – 10,000,000 | UGX 33,750 + 30% of amount above UGX 485,000 | UGX 48,500 + 30% of amount above UGX 410,000 |
| Above UGX 10,000,000 | UGX 33,750 + 30% above UGX 485,000, plus 10% above UGX 10,000,000 | UGX 48,500 + 30% above UGX 410,000, plus 10% above UGX 10,000,000 |
Rates above apply from July 1, 2026 under the FY2026/27 tax changes.
Gross salary is the amount of employment income before deductions. PAYE is calculated from chargeable income using the applicable Uganda tax bands. Other deductions, such as an employee's NSSF contribution and Local Service Tax where applicable, are then considered when estimating the amount that reaches the employee.
For example, a resident employee with UGX 1,000,000 of monthly chargeable income has PAYE of UGX 188,250 before considering an LST deduction. This means the PAYE alone is not the same as the total amount that may be deducted from a payslip.
Your actual Uganda salary after tax can therefore differ from a simple PAYE-only calculation because payroll may also include NSSF, Local Service Tax, loans, insurance, pension arrangements, salary advances or other lawful deductions.
PAYE is income tax deducted from an employee's taxable employment income by the employer and paid to the Uganda Revenue Authority.
PAYE is calculated by applying the applicable tax bands to monthly chargeable employment income. Resident and non-resident employees have different rates.
From July 1, 2026, resident employees have a tax-free monthly threshold of UGX 335,000, followed by 20%, 25% and 30% bands, with an additional 10% applying to the portion above UGX 10 million.
For resident individuals, the first UGX 335,000 of monthly chargeable income is taxed at nil under the rates effective from July 1, 2026. Non-residents do not receive this tax-free threshold.
With UGX 1,000,000 of monthly chargeable income, a resident employee's PAYE is UGX 188,250 before any allowable Local Service Tax deduction. Other deductions can change the final take-home salary.
PAYE on UGX 2,000,000 of monthly chargeable income is UGX 488,250 before an allowable LST deduction. The final take-home amount depends on NSSF, LST and any other lawful deductions.
Start with gross employment income, determine chargeable income, calculate PAYE, then subtract PAYE and other applicable payroll deductions such as NSSF and Local Service Tax where applicable.
Gross salary is the employment income before deductions. Net salary, or take-home pay, is the amount remaining after PAYE and other applicable deductions.
Yes. Non-resident employees do not receive the resident tax-free threshold and are subject to the separate non-resident PAYE schedule.
URA states that employees employed in more than one place are taxed at 30% of total employment income. An employee can file a return of emoluments from all sources and claim overpaid tax where applicable.
The current resident PAYE rates took effect on July 1, 2026 under the Income Tax (Amendment) Act, 2026.
Last verified: October 30, 2026
Tax rules effective from: July 1, 2026
Primary source: Uganda Revenue Authority guidance on PAYE and the Income Tax (Amendment) Act, 2026.
This calculator provides an estimate based on published Uganda tax rules. It is not an official Uganda Revenue Authority calculator. Individual payroll circumstances can involve taxable benefits, exemptions, multiple employers, NSSF status, Local Service Tax, pension arrangements and other deductions. Confirm your individual tax position with URA or a qualified tax professional where necessary.
Calculate your estimated PAYE and take-home salary using Uganda's current 2026/27 tax rules. This Uganda PAYE calculator uses the revised resident and non-resident PAYE rates that took effect on July 1, 2026, including the new UGX 335,000 resident tax-free threshold. Enter your gross monthly salary, select whether you are a resident or non-resident employee, and see your estimated chargeable income, PAYE, NSSF, Local Service Tax and net salary. The calculator is designed as an independent estimate based on published Uganda tax rules. It is not an official Uganda Revenue Authority calculator.
PAYE means Pay As You Earn. It is income tax deducted from an employee's taxable employment income by the employer and paid to the Uganda Revenue Authority.
For a resident employee, the first UGX 335,000 of monthly chargeable income is currently taxed at zero. Income above that amount moves through the applicable PAYE bands. The highest part of monthly chargeable income above UGX 10 million is subject to an additional 10% tax.
Your chargeable income can differ from your gross salary where an allowable deduction such as Local Service Tax applies. Some employment benefits and reimbursements can also be excluded from employment income where the conditions in the Income Tax Act are satisfied.
Employees with more than one employer are subject to a different PAYE treatment. URA states that such employees are taxed at 30% of total employment income, with the possibility of filing an end-of-year return and claiming overpaid tax where applicable.
| Monthly chargeable income | Resident PAYE rate | Non-resident PAYE rate |
|---|---|---|
| UGX 0 – 335,000 | Nil | 10% |
| UGX 335,001 – 410,000 | 20% of amount above UGX 335,000 | UGX 33,500 + 20% of amount above UGX 335,000 |
| UGX 410,001 – 485,000 | UGX 15,000 + 25% of amount above UGX 410,000 | UGX 48,500 + 30% of amount above UGX 410,000 |
| UGX 485,001 – 10,000,000 | UGX 33,750 + 30% of amount above UGX 485,000 | UGX 48,500 + 30% of amount above UGX 410,000 |
| Above UGX 10,000,000 | UGX 33,750 + 30% above UGX 485,000, plus 10% above UGX 10,000,000 | UGX 48,500 + 30% above UGX 410,000, plus 10% above UGX 10,000,000 |
Rates above apply from July 1, 2026 under the FY2026/27 tax changes.
Gross salary is the amount of employment income before deductions. PAYE is calculated from chargeable income using the applicable Uganda tax bands. Other deductions, such as an employee's NSSF contribution and Local Service Tax where applicable, are then considered when estimating the amount that reaches the employee.
For example, a resident employee with UGX 1,000,000 of monthly chargeable income has PAYE of UGX 188,250 before considering an LST deduction. This means the PAYE alone is not the same as the total amount that may be deducted from a payslip.
Your actual Uganda salary after tax can therefore differ from a simple PAYE-only calculation because payroll may also include NSSF, Local Service Tax, loans, insurance, pension arrangements, salary advances or other lawful deductions.
PAYE is income tax deducted from an employee's taxable employment income by the employer and paid to the Uganda Revenue Authority.
PAYE is calculated by applying the applicable tax bands to monthly chargeable employment income. Resident and non-resident employees have different rates.
From July 1, 2026, resident employees have a tax-free monthly threshold of UGX 335,000, followed by 20%, 25% and 30% bands, with an additional 10% applying to the portion above UGX 10 million.
For resident individuals, the first UGX 335,000 of monthly chargeable income is taxed at nil under the rates effective from July 1, 2026. Non-residents do not receive this tax-free threshold.
With UGX 1,000,000 of monthly chargeable income, a resident employee's PAYE is UGX 188,250 before any allowable Local Service Tax deduction. Other deductions can change the final take-home salary.
PAYE on UGX 2,000,000 of monthly chargeable income is UGX 488,250 before an allowable LST deduction. The final take-home amount depends on NSSF, LST and any other lawful deductions.
Start with gross employment income, determine chargeable income, calculate PAYE, then subtract PAYE and other applicable payroll deductions such as NSSF and Local Service Tax where applicable.
Gross salary is the employment income before deductions. Net salary, or take-home pay, is the amount remaining after PAYE and other applicable deductions.
Yes. Non-resident employees do not receive the resident tax-free threshold and are subject to the separate non-resident PAYE schedule.
URA states that employees employed in more than one place are taxed at 30% of total employment income. An employee can file a return of emoluments from all sources and claim overpaid tax where applicable.
The current resident PAYE rates took effect on July 1, 2026 under the Income Tax (Amendment) Act, 2026.
Last verified: October 30, 2026
Tax rules effective from: July 1, 2026
Primary source: Uganda Revenue Authority guidance on PAYE and the Income Tax (Amendment) Act, 2026.
This calculator provides an estimate based on published Uganda tax rules. It is not an official Uganda Revenue Authority calculator. Individual payroll circumstances can involve taxable benefits, exemptions, multiple employers, NSSF status, Local Service Tax, pension arrangements and other deductions. Confirm your individual tax position with URA or a qualified tax professional where necessary.
