Living in Uganda: 183-day residency, zero tax up to 335,000 UGX per month, tax rate of 20 to 30 %

This page reports information published by the Uganda Revenue Authority (URA), the Ministry of Lands, the French tax authority (BOFiP), and impots.gouv.fr. An individual is considered a resident of Uganda if they have a permanent home there, if they reside there for 183 days or more in any twelve-month period, or if their presence exceeds an average of 122 days per year over the tax year and the two preceding years. The URA indicates that residents are taxed on their worldwide income and non-residents on their Ugandan-source income.

Since July 1, 2026, according to a URA notice regarding the Income Tax (Amendment) Act of 2026, a resident's monthly tax is zero up to 335,000 UGX (Ugandan shillings), then from 20 % to 30 %, with an additional 10 % on income exceeding 10 million UGX per month. Uganda is not listed in the BOFiP (French Official Tax Bulletin) as a tax treaty country with France.

Tax residence: Section 9 of the Income Tax Act

The Income Tax Act (Cap. 340) provides, in section 9 § 1, that a natural person is resident for an income year if they meet one of the following conditions:

• She has a permanent home in Uganda;
• she is present in Uganda for 183 days or more in total over a twelve-month period that begins or ends during the revenue year;
• it is present during the income year and each of the two preceding years for periods averaging over 122 days;
• She is an agent or official of the Ugandan Government stationed abroad.

Paragraphs 2 and 3 of the same article limit residency status to the period following arrival or preceding departure when a person becomes or ceases to be a resident. In a response published on February 5, 2026, the URA reiterates the first three criteria and clarifies that Uganda taxes its residents on their worldwide income and non-residents on Ugandan-source income. For foreign-source income already taxed abroad, the same response indicates an exemption for employment income and a tax credit for other income, this credit not exceeding the Ugandan tax due on that income.

Income tax: the monthly tax rates since July 1, 2026

The URA publishes monthly tax brackets for individuals. Its notice of September 7, 2026, indicates that the new resident rates, resulting from the Income Tax (Amendment) Act of 2026, apply from July 1, 2026. The "PAYE rates" page, updated on September 14, 2026, shows the same brackets.

Residents (Monthly taxable income, UGX):

The notice gives an example: for a salary of 500,000 UGX in July 2026, the tax is 38,250 UGX with the new rates, compared to 52,000 UGX with the old ones.

Non-residents (URA "PAYE rates" page):

According to the URA, an employee with multiple employers is taxed at a flat rate of 30% on all their employment income and can file a claim for any overpayment. The page does not specify the tax year or the effective dates of the non-resident tax brackets.

Dividends, interest and royalties: withholding taxes

The URA page on withholding tax (published on May 15, 2024, modified on September 21, 2026) gives the following rates.

The page does not provide a rate for dividends paid to a resident individual by a non-listed company. It specifies that the rate of 6 % applies when the payment or contract exceeds 1,000,000 UGX and that the withholding tax is due within 15 days of the end of the month of payment.

Real estate rents and capital gains

The URA guide on real estate taxation for the 2024-2025 fiscal year indicates a tax of 12 % on annual gross rental income for individuals, after deduction of a threshold of 2,820,000 UGX, without any further deductions. This guide predates the amending law of 2026; the effect of this law on this threshold is not detailed here.

For capital gains, the same guide treats land and buildings that are non-depreciable business assets. The gain is the sale price less the cost base, this cost being adjusted by a price index if the asset is held for more than twelve months. The guide's examples apply a rate of 30 %, and the guide does not specify a separate capital gains tax rate. It also indicates that a resident who purchases an asset from a non-resident withholds 15 %; the exact scope of this withholding is not detailed here. The treatment of privately held property is not detailed here.

Buying property in Uganda as a foreigner

The Land Act (Cap. 227, as amended in 2004 and 2010), issued by the Department of Lands, addresses the acquisition of land by a non-citizen in section 40. A non-citizen may acquire a lease, subject to section 237 § 2 (c) of the Constitution. They may not be granted a lease for more than ninety-nine years, nor may they acquire or hold land in mailo or freehold. A lease of five years or more must be registered under the Registration of Titles Act.

The URA page on stamp duty refers to the Stamp Duty Act without giving the rates: they are not detailed here.

Coordination with France: no agreement in the BOFiP list

The BOFiP annex "List of tax treaties concluded by France" (version published on 29/04/2026) only lists agreements and conventions in force on 1 January 2026. Uganda is not included: the annex lists Oman and then Uzbekistan, without any entry for Uganda. The annex refers to the "Treaties and Agreements" database of the Ministry of Foreign Affairs for agreements not yet in force or which entered into force later.

In the absence of a tax treaty, French domestic law applies. The BOFiP (Official Bulletin of Public Finances) reminds taxpayers, with regard to Article 4 B of the French General Tax Code (CGI), that individuals are considered domiciled in France if they have their home or principal residence there, if they carry out a professional activity there (unless it is secondary), and if they have the center of their economic interests there. For income from foreign sources, the instructions for form 2047 (income tax return 2025) classify as income not eligible for tax credits those whose source is located in a country with which France has not concluded a tax treaty: these are declared as taxable in France.

What this page does not cover

It does not detail inheritance and gift taxes, social security contributions, stamp duties and local property taxes, savings and life insurance policies in Uganda, or residence permits and work permits. It does not include annual tax brackets: the relevant pages of the URA (Uganda Revenue Authority) express the tax rates as monthly amounts. These points fall under Ugandan law and should be verified with the URA and the relevant authorities. Balmont Conseil is neither a law firm nor a local tax advisor: local tax matters should be verified with a professional based in Uganda. French matters, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The number of days spent in Uganda and the existence of a permanent home determine residency status.
• The nature of your income: salary, dividends, interest, rent, capital gains, with their respective deductions.
• The resident or non-resident status of the beneficiary, which changes the scale and withholding rates.
• Your tax residence situation in France, year by year, in the absence of a treaty.

The rule depends on your situation. No results are guaranteed.