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Uganda Corporate & Small Business Tax Calculator

Uganda Revenue Authority (URA) • Corporate Tax 30% • Small Business Presumptive Tax (UGX 10M-150M)

Calculate annual tax obligations for limited liability companies and small enterprises in Uganda. Computes Standard Corporate Income Tax (30% on net profit), URA Small Business Presumptive Tax (for annual turnover between UGX 10M and UGX 150M), and checks your UGX 150,000,000 mandatory VAT registration threshold in Ugandan Shillings (UGX).

Section 4 of the Income Tax Act rules.

UGX

Total business revenue collected during the financial year.

UGX

Gross turnover minus allowable business expenses and capital allowances.

🏢 Annual Business Tax Liability & VAT Assessment (UGX)

Total Annual Income Tax UGX 0 30% on Net Profit
Provisional Tax Installment UGX 0 Paid in 2 statutory installments
VAT Threshold Status Compulsory Threshold: UGX 150M/yr
Declared Annual Gross Revenue: UGX 0
Assessable Tax Base (Profit or Turnover): UGX 0
Assessed Tax Liability: UGX 0
1st Provisional Tax Installment (Month 6): UGX 0
2nd Provisional Tax Installment (Month 12): UGX 0
Effective Tax Rate as % of Turnover: 0.0%

URA Business Tax Framework

  • Corporate Income Tax (30%): Resident companies in Uganda are taxed at 30% on their worldwide chargeable profit. Allowable deductions include ordinary business operational expenditures, NSSF employer contributions, and tax depreciation capital allowances.
  • Small Business Presumptive Tax: Resident businesses with annual turnover between UGX 10 million and UGX 150 million qualify for simplified presumptive tax. Businesses with turnover exceeding UGX 150 million must prepare audited accounts and file under standard CIT.
  • Mandatory VAT Registration (UGX 150,000,000): Under the Value Added Tax Act, any person or company whose taxable turnover exceeds UGX 150M in any 12-month period or UGX 37.5M in 3 consecutive months must register for 18% VAT.

📊 Uganda Statutory Breakdown Matrix (URA, NSSF & Employment Act)

Statutory Component / Legal Deduction Item Calculated Amount (UGX / USh)
Primary Net / Statutory Payable Amount 0 UGX
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Republic of Uganda Statutory Specialist

Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.

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