Uganda's headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is 40.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Ugandan tax resident if they have a permanent home in Uganda; are present 183 days or more (aggregate) in any 12-month period commencing or ending in the year of income; or average more than 122 days per year during the current and preceding two years of income. Residents are taxed on worldwide income; non-residents at 30% on Uganda-source income only.
Uganda has no CFC regime.
Uganda's prior thin capitalization rules were repealed in 2018 and replaced by an EBITDA-based rule: for group-member taxpayers (excluding financial institutions and insurers), deductible interest on all debts is capped at 30% of tax EBITDA; excess interest carries forward up to three years.
Uganda maintains approximately 10 double tax treaties, including South Africa, Mauritius, Denmark, the Netherlands, Norway, and the UK. Uganda announced a temporary cessation of new bilateral tax treaty negotiations in June 2014 pending a policy review, amid concerns (echoed by researchers and NGOs) that some of its existing treaties - notably with the Netherlands - have been used for treaty shopping, including via Uganda-incorporated investments structured through Netherlands-based holding entities.