Uganda

Eastern Africa · UG · 8 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• has a permanent home in Uganda during the year of income
• physical presence in Uganda for 183 days or more in any 12‑month period commencing or ending in the year of income
• physical presence in Uganda during the year of income and in each of the two preceding years for periods averaging more than 122 days in each such year
• being an employee or official of the Government of Uganda posted abroad during the year of income

Tax residency is based on permanent home or day‑count (and government employment abroad); if you cease to have a permanent home in Uganda, fall below the 183/122‑day presence tests, and are not a Ugandan government employee posted abroad, you are treated as non‑resident for that year.

Source: Uganda Revenue Authority

Tax treaty network (8)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.