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Uganda - Special considerations for short-term assignments

Uganda - Considerations for short-term assignments

Taxation of international executives.

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Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 2 years.

Residency rules

Are there special residency considerations for short-term assignments?

Yes. Expatriates who are short term residents are only taxed on income sourced from Uganda.

Payroll considerations

Are there special payroll considerations for short-term assignments?

Yes. A short-term resident will be taxed only on income sourced in Uganda

Taxable income

What income will be taxed during short-term assignments?

Income sourced in Uganda.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in your country/jurisdiction?

Yes. In case an assignee is to be present in Uganda for a period of less than 3 months, they will be required to obtain a special pass. However, for a period of more than 6 months, the assignee will be required to obtain a work permit.

Disclaimer:

All information contained in this publication is summarized by KPMG Tax regulatory services, the Ugandan limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Ugandan Income Tax Act Chapter 340 as amended; the National Social Security Fund Act Chapter 222; the Local Governments Act Chapter 243; the Uganda Citizenship and Immigration Control Act Chapter 66 as amended; and the Web site of the Ministry of Internal Affairs.

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