PAYE Calculator Uganda – Compute Your Monthly Tax Obligations
Pay As You Earn (PAYE) is a mandatory tax deduction from employees’ salaries in Uganda. Our PAYE Calculator Uganda helps you determine how much tax you owe based on Uganda Revenue Authority (URA) tax brackets, Local Service Tax (LST), and National Social Security Fund (NSSF) contributions.
How PAYE Works in Uganda
PAYE is deducted by employers from employees’ gross salaries and remitted to URA. The amount of tax depends on your annual chargeable income (gross salary minus applicable deductions).
The tax rates are progressive, meaning higher salaries attract higher tax percentages.
PAYE Tax Brackets for Resident Individuals (UGX)
| Annual Chargeable Income | Tax on Column 1 (UGX) | Tax on Excess (%) |
|---|---|---|
| 0 – 2,820,000 | – | 0% |
| 2,820,001 – 4,020,000 | – | 10% |
| 4,020,001 – 4,920,000 | 120,000 | 20% |
| 4,920,001 – 120,000,000 | 300,000 | 30% |
| Above 120,000,001 | 34,824,000 | 40% |
PAYE Tax Brackets for Non-Resident Individuals (UGX)
| Annual Chargeable Income | Tax on Column 1 (UGX) | Tax on Excess (%) |
| 0 – 4,020,000 | – | 10% |
| 4,020,001 – 4,920,000 | 402,000 | 20% |
| 4,920,001 – 120,000,000 | 582,000 | 30% |
| Above 120,000,001 | 35,106,000 | 40% |
Local Service Tax (LST) in Uganda
Employees also pay Local Service Tax (LST), which is deducted by the employer in four installments between July and October each year and remitted to the local government.
Monthly Income (UGX) Amount Payable per Year (UGX) Up to 100,000 0 100,001 – 200,000 5,000 200,001 – 300,000 10,000 300,001 – 400,000 20,000 400,001 – 500,000 30,000 500,001 – 600,000 40,000 600,001 – 700,000 60,000 700,001 – 800,000 70,000 800,001 – 900,000 80,000 900,001 – 1,000,000 90,000 Above 1,000,000 100,000
NSSF Contributions in Uganda
The National Social Security Fund (NSSF) is a mandatory retirement savings scheme. Contributions are:
- Employee Contribution: 5% of gross pay
- Employer Contribution: 10% of gross pay
- No upper limit for contributions
These deductions help secure an employee’s future after retirement.
Example PAYE Calculation in Uganda
Scenario: Monthly Salary of UGX 5,000,000 (Resident Individual)
- Annual Salary = UGX 5,000,000 × 12 = UGX 60,000,000
- Tax Breakdown (Applying the Brackets):
- First 4,920,000 UGX taxed at: UGX 300,000
- Remaining (60,000,000 – 4,920,000) = UGX 55,080,000 taxed at 30% = UGX 16,524,000
- Total PAYE = UGX 16,824,000 per year
- Monthly PAYE Deduction = UGX 16,824,000 ÷ 12 = UGX 1,402,000
- NSSF Contributions:
- Employee (5%) = UGX 250,000
- Employer (10%) = UGX 500,000
- Local Service Tax (LST): UGX 100,000 per year
- Net Monthly Salary:
- Gross Pay = UGX 5,000,000
- Less PAYE = UGX 1,402,000
- Less NSSF = UGX 250,000
- Net Pay = UGX 3,348,000
Why Use Our PAYE Calculator Uganda?
✅ Accurate tax estimates based on URA tax brackets ✅ Calculates PAYE, NSSF, and LST deductions ✅ User-friendly tool for employees and employers ✅ Helps with financial planning and compliance
Compute Your PAYE Instantly!
Use our PAYE Calculator Uganda to estimate your monthly tax deductions and take control of your finances today!