What could your take-home pay be?

How the estimate works

1. PAYE for residents: nothing on the first UGX 335,000 a month, 20% from UGX 335,001 to 410,000, then UGX 15,000 plus 25% up to UGX 485,000, then UGX 33,750 plus 30% of the amount above UGX 485,000. On pay above UGX 10,000,000 a month, a further 10% is charged on the part above UGX 10,000,000.
2. NSSF: your employer deducts 5% of your total gross monthly pay and adds 10% of its own. URA treats your own contribution as taxable, so it does not reduce PAYE. Employees under the government pension scheme are outside NSSF.
3. Local Service Tax: an annual amount set by monthly pay, from UGX 5,000 for pay above UGX 100,000 to UGX 100,000 for pay above UGX 1,000,000. Employers may take it in four equal parts in the first four months of the financial year, July to October. URA deducts it before working out PAYE.
4. Each amount is rounded to the nearest shilling.

At UGX 1,000,000 gross in a month without Local Service Tax: NSSF is UGX 50,000, PAYE is UGX 188,250 and take-home pay is UGX 761,750. In a Local Service Tax month the instalment is UGX 22,500, which lowers PAYE to UGX 181,500 and leaves UGX 746,000. Your employer also pays UGX 100,000 to NSSF. This is our worked example using the linked rules, not a URA assessment.

Local Service Tax by monthly pay

Members of the UPDF, the Uganda Police Force, the Uganda Prisons Service and local defence units do not pay Local Service Tax. The schedule moves from UGX 40,000 to UGX 60,000 between the 500,001 to 600,000 and 600,001 to 700,000 bands, as published.

What changes the result?

This estimate leaves out benefits in kind, bonuses and other irregular payments, voluntary NSSF or pension contributions, loans, union dues, non-resident rates and the flat 30% that URA applies to part-time pay from a second employer. Some employers take the whole year's Local Service Tax in one month, which the calculator also shows. Payroll rounding can differ by a shilling or two. Use your itemised payslip and URA guidance to resolve differences.

The Income Tax (Amendment) Act, 2026 raised the tax-free threshold for residents from UGX 235,000 to UGX 335,000 a month for 2026/27 and added a 25% band. In URA's own example, PAYE on UGX 1,000,000 of monthly chargeable income falls from UGX 202,000 under the 2025/26 bands to UGX 188,250. URA applies the new bands from 1 July 2026 and has told employers who filed July or August 2026 returns at the old rates to amend them and refund the overpaid tax to employees. If your pay for those months showed more PAYE than these bands give, ask payroll whether the refund has been made.

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