Uganda PAYE Calculator 2026: Monthly Tax, NSSF and Take-Home Pay
Enter your gross monthly salary to see your PAYE, NSSF deduction and take-home pay under the Uganda Revenue Authority's (URA) current monthly PAYE bands.
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.
About this calculator
On a gross salary of UGX 1,000,000, you pay UGX 50,000 to NSSF and UGX 188,250 in PAYE, taking home UGX 761,750 — bands confirmed current as of October 2026, in force since the Income Tax (Amendment) Act 2026 took effect on 1 July 2026.
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% employee 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 a further 10% on top — a combined 15% 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 — 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% employee 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 annual 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 cap of UGX 100,000 a year above UGX 1,000,000 a month. It isn't part of the monthly PAYE and NSSF numbers 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.