Uganda Rental Income Tax Calculator
Uganda Revenue Authority (URA) • Income Tax Amendment Act • 12% Individual Flat Tax • 30% Corporate
Calculate annual and monthly rental income tax liability for residential and commercial landlords in Uganda. Computes URA 12% flat tax on individual gross rent (with UGX 2,820,000 statutory tax-free threshold), 30% corporate landlord tax (subject to the 50% statutory expense deduction cap), and 15% tenant advance withholding tax (WHT) in Ugandan Shillings (UGX).
Income Tax Amendment Act rental tax regime classification.
Total annual gross rent collected before any deductions.
Section 117 allows commercial tenants to withhold 15% advance tax.
🏠 Annual URA Rental Tax & Net Landlord Yield (UGX)
Key Rules: Uganda Rental Income Taxation
- Individual Landlords (12% Flat): Under the amended Section 5(3)(a) of the Income Tax Act, individuals pay a flat rate of 12% on gross rental income exceeding UGX 2,820,000 per year. No expenses, mortgage interest, or repairs can be deducted.
- Corporate Landlords (30% Net with 50% Cap): Limited companies are taxed at 30% on net rental profit. However, total allowable deductions for expenditures and capital allowances cannot exceed 50% of gross rental income.
- Separate Basket Rule: Rental income is ring-fenced and treated as a completely separate source of income; losses from business or employment cannot be offset against rental earnings.
📊 Uganda Statutory Breakdown Matrix (URA, NSSF & Employment Act)
| Statutory Component / Legal Deduction Item | Calculated Amount (UGX / USh) |
|---|---|
| Primary Net / Statutory Payable Amount | 0 UGX |
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.