Uganda PAYE Calculator 2026
Calculate PAYE, NSSF, LST and take-home pay with the new URA rates for FY 2026/27 — from gross salary, or backwards from a target net pay.
Rates checked 20 October 2026 · URA FY 2026/27
Loading the interactive Uganda salary calculator… Enter a monthly gross salary (or a target take-home pay) in UGX to see PAYE, employee NSSF (5%), net pay and total employer cost.
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.
Employee NSSF is 5% of gross pay and the employer adds 10%. Local Service Tax (LST) is an annual charge banded on notional net pay (income less PAYE on it), deducted in four instalments from July to October or once in a chosen month. Final PAYE is calculated on income less LST.
Uganda PAYE tax bands 2026/27 (monthly, resident)
| Monthly taxable income (UGX) | Rate | Tax |
|---|---|---|
| 0 – 335,000 | 0% | Nil |
| 335,001 – 410,000 | 20% | 20% of the amount over 335,000 |
| 410,001 – 485,000 | 25% | UGX 15,000 + 25% of the amount over 410,000 |
| 485,001 – 10,000,000 | 30% | UGX 33,750 + 30% of the amount over 485,000 |
| Above 10,000,000 | 30% + 10% | As above, plus 10% of the amount over 10,000,000 |
Uganda net salary table 2026
| Gross salary | PAYE | Contributions | Net pay |
|---|---|---|---|
| UGX 400,000 | UGX 13,000 | UGX 20,000 | UGX 367,000 |
| UGX 500,000 | UGX 38,250 | UGX 25,000 | UGX 436,750 |
| UGX 750,000 | UGX 113,250 | UGX 37,500 | UGX 599,250 |
| UGX 1,000,000 | UGX 188,250 | UGX 50,000 | UGX 761,750 |
| UGX 1,500,000 | UGX 338,250 | UGX 75,000 | UGX 1,086,750 |
| UGX 2,000,000 | UGX 488,250 | UGX 100,000 | UGX 1,411,750 |
| UGX 2,500,000 | UGX 638,250 | UGX 125,000 | UGX 1,736,750 |
| UGX 3,000,000 | UGX 788,250 | UGX 150,000 | UGX 2,061,750 |
| UGX 4,000,000 | UGX 1,088,250 | UGX 200,000 | UGX 2,711,750 |
| UGX 5,000,000 | UGX 1,388,250 | UGX 250,000 | UGX 3,361,750 |
| UGX 7,500,000 | UGX 2,138,250 | UGX 375,000 | UGX 4,986,750 |
| UGX 10,000,000 | UGX 2,888,250 | UGX 500,000 | UGX 6,611,750 |
| UGX 15,000,000 | UGX 4,888,250 | UGX 750,000 | UGX 9,361,750 |
Worked example: UGX 1,500,000 a month
| Gross monthly pay | UGX 1,500,000 |
| PAYE | − UGX 338,250 |
| Employee contributions (employee NSSF (5%)) | − UGX 75,000 |
| Net (take-home) pay | UGX 1,086,750 |
| Total cost to employer | UGX 1,650,000 |
Uganda PAYE — frequently asked questions
What are the Uganda PAYE rates for 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 do I calculate net pay in Uganda?
Net pay is gross salary minus PAYE and the employee's statutory contributions (employee NSSF (5%)). On a monthly gross salary of UGX 1,500,000, PAYE is UGX 338,250 and employee NSSF (5%) is UGX 75,000, leaving take-home pay of UGX 1,086,750.
How much PAYE do I pay on UGX 1,000,000 in Uganda?
UGX 188,250 a month. After employee NSSF (5%) of UGX 50,000, take-home pay is UGX 761,750.
What changed in Uganda's PAYE rates from 1 July 2026?
The monthly tax-free threshold rose from UGX 235,000 to UGX 335,000. The old 10% band is gone; income from UGX 335,001 to 410,000 is taxed at 20%, UGX 410,001 to 485,000 at 25%, and income above UGX 485,000 at 30%. The extra 10% on income above UGX 10 million is unchanged. Tick "Compare with the old rates" in the calculator to see the difference on your salary.
Is employee NSSF deducted before PAYE in Uganda?
No. The employee's 5% NSSF contribution is not deductible for PAYE in Uganda — PAYE is charged on chargeable income and NSSF is taken from gross pay separately. This calculator follows that order.
Can I calculate gross salary from a target net pay?
Yes. Switch to Net → Gross and enter the take-home amount you want; the calculator works out the gross salary needed after PAYE, NSSF and any LST due in the payroll month you pick.
Does the calculator include allowances, benefits and LST?
Yes. Add cash allowances, benefits in kind (with the tax paid by either the employee or the employer) and deductions such as loans or SACCO, pick the payroll month and how your employer deducts Local Service Tax, and the calculator shows the full working — LST band, PAYE band by band, NSSF and each item. The Full payslip tab adds employee and company details and downloads a payslip PDF.
How is Local Service Tax (LST) calculated in Uganda?
LST is banded on notional net pay: basic pay plus taxable allowances less the PAYE on them, calculated before LST. The annual amount starts at UGX 5,000 for notional net pay from UGX 100,000 and reaches UGX 100,000 above UGX 1,000,000. Employers deduct it in four equal instalments from July to October, or all at once in one month. Final PAYE is then calculated on income less LST.
Is this Uganda PAYE calculator free and up to date?
Yes — it is free, needs no sign-up, and was last checked on 20 October 2026 against URA and statutory-fund guidance. Employer cost (UGX 1,650,000 on a UGX 1,500,000 salary) is shown too.
Sources and review
Rates checked on 20 October 2026 against Uganda Budget Speech FY 2026/27, Parliament of Uganda passage notice, URA — PAYE. Estimates are for a resident employee in primary employment.