Uganda PAYE & Net Pay Calculator 2026
Gross to net, or net to gross, with the correct FY 2026/27 bands: tax-free up to UGX 335,000, plus the new 25% band. NSSF, Local Service Tax and total employer cost included. Free, no sign-up.
Uganda PAYE tax bands 2026 (monthly)
| Monthly chargeable income (UGX) | Rate | PAYE on the band |
|---|---|---|
| 0 – 335,000 | 0% | Nil |
| 335,001 – 410,000 | 20% | 20% of amount over 335,000 |
| 410,001 – 485,000 | 25% | UGX 15,000 + 25% over 410,000 |
| 485,001 – 10,000,000 | 30% | UGX 33,750 + 30% over 485,000 |
| Above 10,000,000 | 30% + 10% | Plus 10% on the part over 10,000,000 |
How net pay is calculated in Uganda
Net pay = gross salary − PAYE − employee NSSF (5%) − Local Service Tax. PAYE is calculated on gross salary before NSSF, so both are deducted in full. Employers also pay a further 10% NSSF on top of your gross, which is the total cost of employing you.
Example: on UGX 1,500,000 gross, PAYE is UGX 338,250 and NSSF is UGX 75,000, so take-home pay before LST is UGX 1,086,750.
Frequently asked questions
What is tax-free in Uganda in 2026?
Monthly income up to UGX 335,000 is free of PAYE from 1 July 2026, raised from UGX 235,000 under the Income Tax (Amendment) Act 2026.
Is PAYE calculated before or after NSSF?
PAYE is calculated on gross salary before the NSSF deduction. Both PAYE and the 5% NSSF are then deducted from gross to arrive at net pay. Your payslip may differ if your employer uses legacy payroll software or a different deduction order.
How much does NSSF take from my salary?
Employees contribute 5% of gross salary; employers add a further 10%. There is no salary ceiling on NSSF in Uganda.
What is the top PAYE rate?
Income above UGX 10,000,000 a month is taxed at an effective 40% (30% band plus a 10% surcharge on the excess).
Rates effective 1 July 2026 under the Income Tax (Amendment) Act 2026. This calculator is an estimate for guidance only; always confirm payroll figures against URA guidance or your accountant.