Africa
Currency
UGX
Corporate Tax
30%
Personal Income Tax
40%
VAT / GST
18%
Standard; 0.5% turnover minimum tax for large taxpayers.
Top rate 40% above UGX 130,000,000/year.
Standard rate.
Dividends
15%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
NSSF 15% (employer 10% + employee 5%).
Capital Gains Tax
30%
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property rates (local)
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~15
Key partners: UK, Netherlands, Mauritius, India, South Africa, Denmark
Limited network; withholding typically 10%–15%.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Digital services tax 5% on non-residents. Withholding VAT 6% on government payments.
More in Africa