Uganda - Other taxes and levies
Uganda - Other taxes and levies
Taxation of international executives.
Social security tax
Are there social security/social insurance taxes in your country//jurisdiction? If so, what are the rates for employers and employees?
Yes.
| Type of insurance | Paid by employer | Paid by employee | Total |
| National Social Security | 10% | 5% | 15% |
Pension Plan
No.
Employment insurance
Yes. Employers must take out worker’s compensation insurance for injuries suffered by employees at work.
Gift, wealth, estate, and/or inheritance tax
Are there any gift, wealth, estate, and/or inheritance taxes in your country/jurisdiction?
No.
Real estate tax
Are there real estate taxes in your country/jurisdiction?
Yes. This would be taxed under property income.
Sales/VAT tax
Are there sales and/or value-added taxes in your country/jurisdiction?
Yes. The standard rate is 18 percent.
Unemployment tax
Are there unemployment taxes in your country/jurisdiction?
No.
Other taxes
Are there additional taxes in your country/jurisdiction that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.
Local taxes
Customs in case the assignee imports goods
Stamp duty in case an assignee engages in transactions subject to stamp duty e.g. purchase of land or building
Excise duty on purchases or transactions subject to excise duty as a final consumer Over the Top services Levy
Advance tax for transport services.
Provincial Health Premiums
Not applicable.
Employer Health Tax
Not applicable.
Foreign Financial Assets
Is there a requirement to declare/report offshore assets (e.g. foreign financial accounts, securities) to the country/jurisdiction’s fiscal or banking authorities?
No.
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.
