Uganda

{"ftc_utility":"high","fbar_trigger_notes":"US expats working in Uganda will typically maintain a local UGX-denominated bank account. If the aggregate balance of all foreign financial accounts exceeds USD 10,000 at any point during the calendar year, FBAR filing (FinCEN 114) is required. Ugandan banks are not FATCA Model 1 IGA partners as of last review, so account reporting obligations under FATCA Form 8938 also apply if thresholds are met.","ftc_utility_reason":"Uganda taxes residents on worldwide income at rates up to 30%. US expats who do not claim the FEIE (or who have income above the FEIE limit) can use Foreign Tax Credits to offset US tax liability with Ugandan taxes paid, reducing or eliminating double taxation on employment income.","presence_day_count_notes":"Uganda does not impose strict visa-based presence limits that would prevent the 330-day count for most expats. Long-term work permits and residence permits are available. The State Department rates Uganda at Level 2 (exercise increased caution) due to crime and terrorism risks in border regions, which may affect practical day-count continuity.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":18000,"local_tax_rate_on_earned_income":0.3,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Pension income received by Ugandan residents is taxable income. Foreign pensions are treated as foreign-source income and included in assessable income subject to progressive rates up to 30%. NSSF (National Social Security Fund) contributions and domestic pension receipts follow specific domestic rules.","tax_rate":0.3,"locally_taxed":true},"social_security":{"notes":"No US-Uganda tax treaty exists. US Social Security benefits received by a Ugandan tax resident could be treated as foreign-source income subject to Ugandan income tax. In practice enforcement is limited, but the legal exposure exists.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"Roth distributions represent return of after-tax contributions plus tax-free growth under US law. Under Ugandan domestic law, there is no specific provision recognizing Roth treatment. In practice, qualified Roth distributions that represent return of capital are unlikely to be taxed, but the position is not governed by treaty and is uncertain. Seek local tax advice.","locally_taxed":false},"us_401k_ira_distributions":{"notes":"There is no US-Uganda tax treaty. US-sourced 401k and IRA distributions received by a Uganda tax resident would generally be treated as foreign-source income and included in Ugandan taxable income, subject to progressive rates up to 30%. Foreign tax credits may be available for US taxes paid, but the mechanism depends on sourcing rules under Ugandan domestic law.","tax_rate":0.3,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.3,"notes":"Uganda does not have a standalone capital gains tax. Gains on disposal of business assets and investments are generally included in taxable income and taxed at ordinary income tax rates - up to 30% for individuals and 30% flat for companies.","details":{"tax_type":"Capital Gains Tax","country_name":"Uganda","country_iso_code":"UGA","source_references":["PwC Worldwide Tax Summaries - Uganda","Uganda Revenue Authority (URA)","Uganda Income Tax Act Cap 340"],"last_verified_date":"2026-06-03","general_description":"Capital gains in Uganda are not subject to a separate CGT regime. Gains from disposal of assets (including land, shares, and business assets) are treated as income under the Income Tax Act and taxed accordingly. Gains on disposal of private residences and agricultural land by individuals may be exempt in certain circumstances.","corporate_capital_gains":{"rate":0.3,"tax_treatment":"Included in taxable business income and taxed at the standard corporate rate of 30%."},"individual_capital_gains":{"rate":0.3,"tax_treatment":"Included in individual taxable income and taxed at progressive rates up to 30%. Gains from disposal of a principal private residence and certain agricultural land may be exempt."}}}

{"notes":"Dividends paid by Ugandan resident companies are subject to a 15% withholding tax (WHT) for resident individuals, which is a final tax. Dividends paid to non-residents are also subject to 15% WHT. Dividends paid to a company listed on the Uganda Securities Exchange may attract a reduced rate.","rates":[{"rate":0.15,"type":"withholding","notes":"Standard WHT on dividends paid to resident individuals - treated as final tax."},{"rate":0.15,"type":"withholding","notes":"WHT on dividends paid to non-resident recipients."},{"rate":0.1,"type":"withholding","notes":"Reduced WHT rate applies to dividends paid by companies listed on the Uganda Securities Exchange to resident shareholders."}]}