Latitax

Not a Latitax destination

Uganda

Worldwide taxation at up to 40% with a UK treaty in force; gains on private company shares are taxable, so exits need planning.

Income tax, top rate

Secondary

40%

Applies above UGX 120m a year; residents are taxed on worldwide income.

Source: PwC Worldwide Tax Summaries - Uganda, Individual, Taxes on personal income · checked 2026-09-29

Capital gains

Unverified

Taxed as income

Gains on private company shares are taxable; other non-business gains generally exempt. Rate not confirmed.

Source: PwC Worldwide Tax Summaries - Uganda, Individual, Income determination · checked 2026-09-29

Corporate

Secondary

30%

Source: PwC Worldwide Tax Summaries - CIT rates · checked 2026-09-29

Inheritance

Unverified

None found

Source: PwC Worldwide Tax Summaries - Uganda, Individual, Taxes on personal income · checked 2026-09-29

Wealth tax

Unverified

None

Source: PwC Worldwide Tax Summaries - Uganda, Individual, Taxes on personal income · checked 2026-09-29

VAT

Secondary

18%

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

Looking for somewhere that works?

See the jurisdictions where a lawful move genuinely cuts tax.

See the right countries
  1. s1PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - CIT ratessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - Uganda, Individual, Taxes on personal incomesecondary · checked 2026-09-29
  4. s4PwC Worldwide Tax Summaries - Uganda, Individual, Income determinationsecondary · checked 2026-09-29
  5. s5GOV.UK - Uganda tax treatiesprimary · checked 2026-09-29