Africa · UGX
Uganda
Reviewed 2026-06-21
Top income tax
40%
Self-employed SS
Optional
VAT
18%
Capital gains
30%
Exit tax
No
Nomad visa
No
56
/ 100
Tax efficiency33
Ease to enter57
Ease to exit93
Cost of living91
Internet0
English100
Uganda taxes residents on worldwide income using a progressive personal scale that starts at 10 percent and climbs to a 40 percent top bracket, while companies pay a flat 30 percent and VAT is 18 percent. There is no wealth tax, no general inheritance tax, no exit tax, and no CFC regime, though most capital gains tied to business assets or private company shares are taxed as ordinary income. For a solopreneur the country is low cost and English is an official working language, but there is no digital nomad visa, so foreign founders typically use investor or work permit classes.
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate10%
Top rate threshold$32,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5%
Employer SS rate10%
Indirect & other taxes
VAT standard rate18%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index31
Internet speed13 Mbps
English proficiencyHigh
Civil liberties40
Sources
- PwC Worldwide Tax Summaries — Uganda Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Uganda Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Uganda Corporate Other taxes (VAT)
- PwC Worldwide Tax Summaries — Uganda Corporate Withholding taxes
- Uganda Directorate of Citizenship and Immigration Control — e-Visa and Permit System
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.