Uganda Net Pay Calculator 2025
PAYE, NSSF & LST Tax Calculator
Calculate Your Monthly Net Pay in Uganda
Our comprehensive Uganda net pay calculator helps employees and employers in Kampala, Entebbe, Jinja, Mbarara, and across Uganda accurately calculate take-home salary after PAYE, NSSF, and LST deductions. Updated with the latest 2025 tax rates and regulations from the Uganda Revenue Authority (URA).
Popular in Uganda's Major Cities:
- Kampala Payroll Calculator
- Entebbe PAYE Calculator
- Jinja Salary Calculator
- Mbarara Net Pay Calculator
How to Use the Uganda PAYE Calculator
Our PAYE calculator Uganda is simple to use:
- Enter your monthly gross salary
- Add any non-cash benefits (housing, transport, etc.)
- Select whether LST applies to your situation
- Click "Calculate" to see your net pay breakdown
The calculator automatically deducts PAYE tax, NSSF contributions, and LST (if applicable) from your gross pay to provide an accurate estimate of your net salary.
Understanding Uganda Taxable Pay Calculation
Taxable pay forms the basis for PAYE calculation in Uganda. Here's how it's determined:
- Basic Salary: Your monthly gross pay before deductions
- Non-Cash Benefits: Housing, transport, medical allowances, etc.
- Cash Allowances: Any additional payments like overtime, bonuses
Formula: Taxable Pay = Basic Salary + Non-Cash Benefits + Cash Allowances - NSSF Employee Contribution
2025 Tax-Free Threshold
The first UGX 235,000 of monthly taxable income is tax-free. This means:
- If your taxable income is UGX 235,000 or less, you pay no PAYE
- Only income above UGX 235,000 is subject to progressive tax rates
- The tax-free threshold is reviewed annually by URA
LST Deduction
LST (Local Service Tax) is deducted in July, August, September, and October. Specify the order to calculate PAYE and LST to avoid double taxation.
User Guidance
Provide accurate details for the most precise results. Understand the impact of benefits and housing on your taxable income.
Frequently Asked Questions
Explore common questions to clarify doubts about PAYE, NSSF, LST, and the overall net pay calculation process here.
Salary Optimization Tips for Uganda
Legal Tax Optimization Strategies:
- Maximize NSSF Contributions: Higher NSSF contributions reduce your taxable income
- Structure Benefits Wisely: Some allowances may have different tax implications
- Timing LST Payments: Choose the best month for LST deduction to optimize cash flow
- Pension Contributions: Additional pension contributions may provide tax relief
For Employers:
- Understand the total employment cost (salary + employer NSSF + other benefits)
- Use the calculator to budget for payroll costs accurately
- Consider offering tax-efficient benefits to employees
- Plan for LST months when calculating annual payroll budgets
Contact Us
For assistance or inquiries, feel free to reach out. Use our contact form or connect via email and phone.
Email: cytixdoug@gmail.com
Phone: +256 705 860 416
Our Uganda PAYE calculator 2025 calculates an employee's net income by subtracting PAYE (Pay As You Earn) tax based on the progressive tax bands below. These rates are updated according to the latest Uganda Revenue Authority guidelines.
| Monthly Taxable Pay (Ush) | Rate of Tax (%) |
|---|---|
| Up to 235,000 | 0 |
| 235,001 - 335,000 | 10 |
| 335,001 - 410,000 | 20 |
| 410,001 - 10,000,000 | 30 |
| Above 10,000,000 | 40 |
NSSF Calculator Uganda - Social Security Contributions
The NSSF calculator helps you understand your National Social Security Fund contributions:
- Employee contribution: 5% of gross salary (deducted from your pay)
- Employer contribution: 10% of gross salary (paid by your employer)
- Total contribution: 15% of your gross salary goes toward your NSSF account
Important: There is no upper limit for NSSF contributions in Uganda, meaning even high earners contribute 5% of their entire salary.
How NSSF Benefits You
NSSF contributions secure your retirement future and provide benefits such as:
- Retirement benefits after age 55
- Survivors' benefits for your beneficiaries
- Disability benefits if you become incapacitated
- Mid-term access for specific purposes (home ownership, medical treatment)
LST Tax Calculator Uganda - Local Service Tax
The LST tax calculator helps you understand Local Service Tax deductions in Uganda. LST is collected during four specific months each year: July, August, September, and October.
When LST Applies
- LST is deducted only in July, August, September, and October
- You can choose to pay LST as a lump sum in any of these months
- LST applies to all income earners in Uganda, regardless of employment status
Avoiding Double Taxation
When calculating both PAYE and LST, you must specify the calculation sequence to prevent double taxation. The tax calculated first is deducted from income before calculating the second tax.
| Monthly Income (Ush) | Amount Payable per Year (Ush) |
|---|---|
| Up to 100,000 | 0 |
| 100,001 - 200,000 | 5,000 |
| 200,001 - 300,000 | 10,000 |
| 300,001 - 400,000 | 20,000 |
| 400,001 - 500,000 | 30,000 |
| 500,001 - 600,000 | 40,000 |
| 600,001 - 700,000 | 60,000 |
| 700,001 - 800,000 | 70,000 |
| 800,001 - 900,000 | 80,000 |
| 900,001 - 1,000,000 | 90,000 |
| Above 1,000,000 | 100,000 |