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Uganda PAYE Tax Calculator 2026

Calculate your monthly take-home pay, PAYE income tax, and NSSF contributions based on Uganda Revenue Authority 2026 tax bands.

Enter Your Gross Monthly Salary
USh 1,500,000
Monthly Breakdown

Net Monthly Take-Home

USh 1,073,000

after PAYE and NSSF employee deduction

Gross SalaryUSh 1,500,000
PAYE Income Tax(23.5% effective rate)
− USh 352,000
NSSF (Employee 5%)− USh 75,000
Net Take-HomeUSh 1,073,000

Employer Additional Cost

NSSF (Employer 10%)USh 150,000
Total Cost of EmploymentUSh 1,650,000
Estimates based on URA 2026 PAYE bands. Actual tax may differ. Consult a certified tax advisor or the Uganda Revenue Authority for personalised advice.
How your PAYE is calculated
Nil — income up to UGX 235,000UGX 0
10% on amount above UGX 235,000
UGX 10,000 + 20% on amount above UGX 335,000
UGX 25,000 + 30% on amount above UGX 410,000USh 352,000

Frequently Asked Questions about Uganda PAYE

What is the PAYE tax-free threshold in Uganda?

As of 2026, monthly income up to UGX 235,000 is exempt from PAYE in Uganda. This is the first tax band set by the Uganda Revenue Authority (URA).

What is the highest PAYE tax rate in Uganda?

The top marginal PAYE rate in Uganda is 30%, applied to the portion of monthly income above UGX 410,000. The tax payable is UGX 25,000 plus 30% of the amount above UGX 410,000.

How much NSSF do employees pay in Uganda?

Employees contribute 5% of their gross monthly salary to the National Social Security Fund (NSSF). Employers contribute an additional 10% of the employee's gross salary.

When do URA PAYE tax bands change in Uganda?

The Uganda Revenue Authority (URA) typically revises PAYE income tax bands annually with the national budget, usually announced in June each year. SenteGuide updates this calculator after each budget announcement.

Is PAYE calculated on gross or net salary in Uganda?

In Uganda, PAYE is calculated on your gross monthly salary — your total pay before any deductions. NSSF contributions are then also deducted from the gross salary, giving you your net take-home pay.

Disclaimer: This calculator provides estimates based on publicly available URA 2026 PAYE tax bands. Results are for informational purposes only and may not reflect your actual tax liability. Consult a certified tax professional or the Uganda Revenue Authority for personalised tax advice. See full disclaimer.