How to use this calculator
Step 1 β Enter your monthly gross salary in Ugandan shillings, including allowances.
Step 2 β Hit "Calculate Net Pay". The calculator applies the post-July-2026 PAYE bands to your full gross (Uganda taxes before NSSF), then deducts 5% NSSF.
Tip: if your payslip's tax-free threshold still reads UGX 235,000, your payroll is on the old bands β the threshold rose to UGX 335,000 on 1 July 2026, and this calculator uses the new figures.
How salary deductions work in Uganda
| Monthly chargeable income (UGX) | PAYE rate |
| 0 β 335,000 | 0% |
| 335,001 β 410,000 | 20% |
| 410,001 β 485,000 | 25% |
| 485,001 β 10,000,000 | 30% |
| Above 10,000,000 | 40% (30% + 10% surcharge) |
The Income Tax (Amendment) Act 2026 raised the tax-free threshold from UGX 235,000 to UGX 335,000 from 1 July 2026. Employee NSSF is 5% of gross (employer 10%). Sources: Uganda Revenue Authority (ura.go.ug), NSSF Uganda (nssfug.org).
Worked examples
Example 1 β UGX 1,000,000/month: PAYE = 33,750 + 30% Γ 515,000 = UGX 188,250 (on full gross). NSSF = 5% Γ 1,000,000 = UGX 50,000. Take-home = 1,000,000 β 188,250 β 50,000 = UGX 761,750.
Example 2 β UGX 400,000/month: PAYE = 20% Γ 65,000 = UGX 13,000. NSSF = UGX 20,000. Take-home = 400,000 β 13,000 β 20,000 = UGX 367,000.
Common mistakes
1. Using the old pre-July-2026 bands. The tax-free threshold rose from UGX 235,000 to 335,000 on 1 July 2026 β old calculators overstate tax.
2. Subtracting NSSF before PAYE. Uganda computes PAYE on the full gross; NSSF is deducted afterwards. (Tanzania does it the other way round.)
3. Forgetting Local Service Tax. UGX 5,000β100,000/year depending on income β small, but it's a real payslip line this calculator doesn't model.
Deductions explained: PAYE vs NSSF
Uganda's order is the opposite of Tanzania's. First, PAYE: computed on your full gross salary in five bands (0% to UGX 335,000; 20%, 25%, 30%, then an effective 40% above UGX 10 million including the surcharge) β these are the new bands from 1 July 2026. Second, NSSF: a flat 5% of gross, deducted after tax, so it doesn't reduce your PAYE bill. Your employer adds 10%. Separately, most employees owe a small annual Local Service Tax (UGX 5,000β100,000 depending on income), usually deducted by the employer once a year.
Sources & verification
Figures compiled from: Uganda Revenue Authority (URA) Β· NSSF Uganda.
Last verified: 23 October 2026.