How salary deductions work in Uganda
| Monthly chargeable income (UGX) | PAYE rate |
|---|---|
| 0 – 335,000 | 0% |
| 335,001 – 410,000 | 20% |
| 410,001 – 485,000 | 25% |
| 485,001 – 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).