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Uganda - Overview and introduction

Uganda - Overview and introduction

Taxation of international executives.


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This document summarizes the key points to note in respect to taxation of international executives. Taxation in Uganda is sourced based and income sourced from Uganda is taxable in Uganda.

We also summarize the requirements relating to immigration in Uganda ranging from Visa requirements, process and applicable fees.


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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