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 189 economies. The most recent round of data collection was completed in 2013 (January 1, 2013 – December 31, 2013).

Compare Uganda to 188 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 41 30% taxable profit 25.2
Social security contributions 12 66 10% gross salaries 11.3
Tax on interest 0 15% interest income 0.4 not included
Property tax 1 7-10% rental value of property 0.1
Stamp duty on contracts 1 various rates per contract 0.0
Employee Social security contributions 0 5% gross salaries 0 not included
Fuel tax 1 included in fuel price liters 0 small amount
Trading license 1 various rates nature of trade 0 small amount
Value added tax (VAT) 12 102 18% value added 0 not included
Totals: 31.0 209.0 36.5

Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

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