Uganda PAYE Calculator 2026
Calculate Uganda PAYE, NSSF, LST and take-home pay with FY 2026 rates effective 1 July 2026. Free gross-to-net and net-to-gross salary tool. Updated 13 July 2026.
Uganda PAYE rates 2026: quick answer
Uganda monthly PAYE rates: UGX 0 to 335,000 is tax free; UGX 335,001 to 410,000 is taxed at 20% of the amount above UGX 335,000; UGX 410,001 to 485,000 is taxed at UGX 15,000 plus 25% of the amount above UGX 410,000; UGX 485,001 to 10,000,000 is taxed at UGX 33,750 plus 30% of the amount above UGX 485,000; and income above UGX 10,000,000 adds a further 10% on the part above UGX 10,000,000.
Uganda PAYE tax bands 2026 (monthly)
| Monthly chargeable income (UGX) | Rate | PAYE on the band |
|---|
| 0 – 335,000 | 0% | Nil |
| 335,001 – 410,000 | 20% | 20% of amount over 335,000 |
| 410,001 – 485,000 | 25% | UGX 15,000 + 25% over 410,000 |
| 485,001 – 10,000,000 | 30% | UGX 33,750 + 30% over 485,000 |
| Above 10,000,000 | 30% + 10% | UGX 33,750 + 30% over 485,000, plus 10% over 10,000,000 |
How to calculate net pay in Uganda
Net pay = gross salary − PAYE − employee NSSF (5%) − Local Service Tax. Example: on UGX 1,500,000 gross, PAYE is UGX 338,250 and NSSF is UGX 75,000, so take-home pay before LST is UGX 1,086,750.
Official sources
Rates effective 1 July 2026. Sources: Uganda Budget Speech FY 2026/27 and Parliament passage notice. Verified 13 July 2026.
Frequently asked questions
What are the Uganda PAYE rates for FY 2026?
Uganda monthly PAYE rates: UGX 0 to 335,000 is tax free; UGX 335,001 to 410,000 is taxed at 20% of the amount above UGX 335,000; UGX 410,001 to 485,000 is taxed at UGX 15,000 plus 25% of the amount above UGX 410,000; UGX 485,001 to 10,000,000 is taxed at UGX 33,750 plus 30% of the amount above UGX 485,000; and income above UGX 10,000,000 adds a further 10% on the part above UGX 10,000,000.
How is PAYE calculated in Uganda in FY 2026?
Uganda PAYE is progressive. Uganda monthly PAYE rates: UGX 0 to 335,000 is tax free; UGX 335,001 to 410,000 is taxed at 20% of the amount above UGX 335,000; UGX 410,001 to 485,000 is taxed at UGX 15,000 plus 25% of the amount above UGX 410,000; UGX 485,001 to 10,000,000 is taxed at UGX 33,750 plus 30% of the amount above UGX 485,000; and income above UGX 10,000,000 adds a further 10% on the part above UGX 10,000,000.
How do I calculate net pay (take-home) in Uganda?
Net pay is gross salary minus PAYE, employee NSSF (5%) and any Local Service Tax. On a UGX 1,500,000 salary the PAYE is UGX 338,250 and NSSF is UGX 75,000, leaving take-home pay of UGX 1,086,750 before LST.
What is the PAYE tax rate in Uganda for FY 2026?
Uganda monthly PAYE rates: UGX 0 to 335,000 is tax free; UGX 335,001 to 410,000 is taxed at 20% of the amount above UGX 335,000; UGX 410,001 to 485,000 is taxed at UGX 15,000 plus 25% of the amount above UGX 410,000; UGX 485,001 to 10,000,000 is taxed at UGX 33,750 plus 30% of the amount above UGX 485,000; and income above UGX 10,000,000 adds a further 10% on the part above UGX 10,000,000.
Does this calculator include NSSF, LST and employer cost?
Yes. It shows employee NSSF at 5%, employer NSSF at 10%, Local Service Tax, total deductions, net pay and total employer cost.
Is this Uganda PAYE calculator free and up to date?
Yes. It is completely free with no sign-up and uses the FY 2026 resident PAYE bands effective 1 July 2026, plus current NSSF and LST rates.
Enable JavaScript to use the interactive calculator for PAYE, NSSF, LST, taxable pay, net pay, employer cost and payslip PDF download.