Taxation of international executives.
Are there special residency considerations for short-term assignments?
Yes. Expatriates who are short term residents are only taxed on income sourced from Uganda.
Are there special payroll considerations for short-term assignments?
Yes. A short term resident will be taxed only on income sourced in Uganda
What income will be taxed during short-term assignments?
Income sourced in Uganda.
Are there any additional considerations that should be considered before initiating a short-term assignment in your country/territory?
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.