Uganda - Special considerations for short-term assignments
Uganda - Considerations for short-term assignments
Taxation of international executives.
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.
