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Uganda PAYE Calculator (2026)

Work out monthly net take-home, URA PAYE and NSSF from a gross salary or a target net — Income Tax (Amendment) Act, 2026 bands from 1 July 2026.

Salary details

UGX

PAYE bands effective 2026-07 (Income Tax (Amendment) Act, 2026). NSSF is 5% employee / 10% employer of gross and is not deducted before PAYE. Subject to change — URA PAYE rates.

Net monthly take-home pay (UGX)

UGX —

UGX — per year

Gross salary
UGX —
Employee NSSF (5%)
UGX —
PAYE tax
UGX —
Employer NSSF (10%) — not deducted from you
UGX —
Total deductions (from pay)
UGX —

URA monthly tax brackets (2026)

Income Tax (Amendment) Act, 2026, effective 1 July 2026. URA’s webpage may still list the older 235,000 / 10% table — confirm against the Act.

Resident

From (UGX) To (UGX) Rate
0 335,000 Nil
335,000 410,000 20%
410,000 485,000 25%
485,000 10,000,000 30%
10,000,000 and above 40%

Non-resident

From (UGX) To (UGX) Rate
0 335,000 10%
335,000 410,000 20%
410,000 485,000 25%
485,000 10,000,000 30%
10,000,000 and above 40%

Frequently asked questions

How is PAYE calculated in Uganda? +

PAYE is charged on your monthly gross employment income using progressive URA bands. From 1 July 2026, residents pay nil on the first UGX 335,000, then 20%, 25%, 30% and 40% on higher slices. Employee NSSF (5%) is taken from net pay but is not deducted before PAYE. This is an estimate, not a URA assessment.

What is the tax-free salary threshold in Uganda? +

For residents, the tax-free threshold is UGX 335,000 per month (UGX 4.02 million a year) under the Income Tax (Amendment) Act, 2026, effective 1 July 2026. That replaced the previous UGX 235,000 monthly threshold. Non-residents have no tax-free band — the first UGX 335,000 is taxed at 10%.

How much does NSSF deduct from my pay in Uganda? +

The employee contribution is 5% of gross wages. The employer adds a further 10% (15% in total to NSSF). Only the 5% comes out of your take-home. NSSF is not an allowable deduction for PAYE. Local Service Tax is not included in this calculator.

What is the difference between Resident and Non-Resident PAYE rates? +

Residents get a 0% band on the first UGX 335,000. Non-residents pay 10% on that same slice; the 20%, 25%, 30% and 40% bands above UGX 335,000 are the same. You are generally a resident if you have a permanent home in Uganda or you are present for 183 days or more in the year — confirm against URA’s residency rules.

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