Uganda Tax Brackets — 2026

Here is an estimated breakdown of the 2026 personal income tax brackets for Uganda, shown in UGX.

Taxable income	Rate
USh0 – USh41,250,000	8.8%
USh41,250,000 – USh165,000,000	16.8%
USh165,000,000 – USh356,250,000	24.8%
USh356,250,000 – USh682,500,000	32.8%
USh682,500,000 – USh866,250,000	40%
Over USh866,250,000	40%

How brackets work

A progressive bracket system only taxes the portion of income that falls inside each band at that band's rate — not your entire income at the top rate you reach. For example, if the first USh41,250,000 of income is taxed at a lower rate, only income above that threshold is taxed at the next rate up.

Run your own numbers with the calculator above to see exactly how much falls into each bracket.

Estimated rates — always verify current-year brackets with Uganda's tax authority before filing.