Uganda

Paying Taxes in

Uganda

Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 185 economies. The most recent round of data collection was completed in December 2011.

Compare Uganda to 184 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 3 45 30% taxable profit 25
Social security contributions 12 66 10% gross salaries 11.3
Fuel tax 1 included in fuel price liters 0.7
Tax on interest 0 15% interest income 0.4 not included
Property tax 1 7-10% rental value of property 0.1
Trading license 1 various rates nature of trade 0
Stamp duty on contracts 1 various rates per contract 0
Value added tax (VAT) 12 102 18% value added 0 not included
Totals: 31 213 37.1

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