Uganda Tax Calculator
Calculate your take-home salary after PAYE, NSSF and LST deductions, updated with the latest URA tax rates.
Taxed but not paid in cash; cash allowances belong in gross pay.
Your breakdown appears here
Enter a salary and hit calculate to see PAYE, NSSF and LST split out in full.
Understanding Uganda's Tax System
Uganda's tax system is administered by the Uganda Revenue Authority (URA). Every employee in Uganda is subject to three main deductions from their salary: Pay As You Earn (PAYE) income tax, National Social Security Fund (NSSF) contributions, and Local Service Tax (LST). Together, these determine the difference between your gross salary and what you actually take home each month.
PAYE is the largest deduction for most employees. It uses a progressive tax structure, meaning higher portions of your income are taxed at higher rates. The first UGX 335,000 of your monthly income is completely tax-free, providing relief for lower-income earners.
PAYE Tax Bands
The following tax bands apply to monthly taxable income for resident individuals in Uganda:
| Monthly Taxable Pay (UGX) | Rate |
|---|---|
| 0 – 335,000 | 0% |
| 335,001 – 410,000 | 20% |
| 410,001 – 485,000 | 25% |
| 485,001 – 10,000,000 | 30% |
| Above 10,000,000 | 40% |
How Your Salary Is Taxed
When you receive your monthly salary in Uganda, three deductions are applied in turn:
- NSSF takes 5% of your gross pay as your employee contribution (your employer separately pays 10%).
- PAYE is calculated on your gross income using the progressive bands above.
- LST is deducted during July through October, based on your income bracket.
The remainder is your net pay, the amount that hits your bank account.
For example, an employee earning UGX 1,200,000 per month would pay UGX 248,250 in PAYE, UGX 60,000 in NSSF, resulting in a take-home pay of UGX 891,750 during non-LST months. During LST months (July–October), an additional deduction of UGX 25,000 per month applies.
Who Needs to Pay Tax in Uganda?
All resident individuals who earn employment income in Uganda are required to pay PAYE. This includes employees in the private sector, government workers, and NGO staff. Your employer is responsible for deducting PAYE from your salary and remitting it to URA on your behalf. If you earn below UGX 335,000 per month, you fall within the tax-free threshold and no PAYE is deducted.