Uganda Withholding Tax Calculator
Pick a payment type and see the withholding tax due and what the recipient is left with.
Withheld by a designated agent on payments above UGX 1,000,000.
Your withholding tax, worked out
Pick a payment type and enter the amount to see the tax withheld and what is paid out.
What Is Withholding Tax?
Withholding tax (WHT) is tax the payer deducts from a payment and sends straight to URA, rather than paying the recipient in full and leaving them to settle the tax later. The person making the payment is the one responsible for holding back the correct amount and remitting it. The rate depends on the kind of payment being made.
Withholding Tax Rates in Uganda
- Goods and services: 6%, deducted by a designated withholding agent on payments above UGX 1,000,000.
- Professional or management fees: 6% on fees paid to a resident provider.
- Dividends: 15%, or 10% for companies listed on the Uganda Securities Exchange.
- Interest: 15%.
- Payments to non-residents: 15% on management fees, professional fees, royalties and similar payments.
The 1,000,000 Threshold on Goods and Services
The 6% withholding on goods and services only applies once a payment goes above UGX 1,000,000. A payment at or below that amount is not withheld under this rule, which is why the calculator shows no tax until you cross the threshold.
Worked Example
A company that is a designated withholding agent pays a supplier UGX 5,000,000 for services. It withholds 6%, which is UGX 300,000, pays the supplier UGX 4,700,000, and remits the UGX 300,000 to URA. The supplier later claims that UGX 300,000 as tax already paid.