Uganda PAYE Calculator: Monthly Tax, NSSF and Take-Home Pay
Enter your gross monthly salary to see what comes off for PAYE and NSSF, and what you take home, using the Uganda Revenue Authority's (URA) monthly PAYE bands in force since 1 July 2026.
Rates checked 5 Oct 2026 against official sources (listed below).
Tax bands (a month)
- UGX 0 – UGX 335,0000%
- UGX 335,001 – UGX 410,00020%
- UGX 410,001 – UGX 485,00025%
- UGX 485,001 – UGX 10,000,00030%
- Above UGX 10,000,00010%
Take-home pay (a month)
UGX 761,750
PAYE
UGX 188,250
Effective tax rate
18.8%
Taxable income
UGX 1,000,000
| Item | UGX |
|---|---|
| Gross pay | UGX 1,000,000 |
| − NSSF (5%) | UGX 50,000 |
| Taxable income | UGX 1,000,000 |
| Tax on bands | UGX 188,250 |
| − PAYE | UGX 188,250 |
| Take-home pay | UGX 761,750 |
Monthly PAYE bands under the Income Tax (Amendment) Act 2026, in force since 1 July 2026, as published by the Uganda Revenue Authority (URA). Employee NSSF (5%) is not deductible before PAYE — URA taxes your full gross pay. Employers add a matching 10% NSSF, 15% combined, with no salary cap and no small-employer exemption.
How it's worked out
- PAYE is charged on your full gross pay. Unlike Tanzania or Kenya, Uganda's Income Tax Act treats your 5% NSSF contribution as ordinary taxable income, so URA works out PAYE before NSSF comes off, not after.
- What's taxed is split into five monthly bands: nil up to UGX 335,000, then 20%, 25%, 30%, and an extra 10% on anything above UGX 10,000,000. The tax-free threshold rose from UGX 235,000 when the Income Tax (Amendment) Act 2026 took effect on 1 July 2026.
- NSSF still comes off your take-home pay, just not your tax bill. You pay 5% of gross to NSSF, and your employer adds another 10% on top. That's 15% in total saved for your retirement, with no salary cap and no exemption for small employers.
Frequently asked questions
What is the tax-free threshold for PAYE in Uganda in 2026?
The first UGX 335,000 of your monthly gross pay is tax-free, which is about UGX 4,020,000 a year. URA raised this from UGX 235,000 when the Income Tax (Amendment) Act 2026 came into force on 1 July 2026.
How much NSSF do I pay in Uganda?
You pay 5% of your gross monthly pay, and your employer adds a further 10%, for a combined 15% saved for your retirement. NSSF now covers every employer, whatever their number of staff.
Does NSSF reduce my taxable income in Uganda?
No. Uganda's Income Tax Act treats your 5% NSSF contribution as taxable employment income, so URA charges PAYE on your whole gross salary. NSSF only comes off what's left as take-home pay.
How much tax do I pay on a gross salary of UGX 1,000,000 a month?
PAYE comes to UGX 188,250 and NSSF takes another UGX 50,000, leaving you with UGX 761,750 take-home.
Do I also pay Local Service Tax (LST)?
Most salaried employees do. LST is a separate yearly charge your local government collects in four instalments between July and October, from UGX 5,000 a year on incomes just above UGX 100,000 a month, up to a maximum of UGX 100,000 a year above UGX 1,000,000 a month. It isn't part of the monthly PAYE and NSSF figures above.
Do non-resident employees pay PAYE the same way in Uganda?
No. Non-residents are taxed from the first shilling, with no tax-free band: 10% up to UGX 335,000, then higher rates above that, under URA's separate non-resident table.
Free monthly email
Hear when these rates change
Charges, tax bands and savings rates change without warning. Our monthly email tells you what moved and which calculators we've updated. Join 250+ readers.