# What is the corporate income tax rate in Uganda?

Last updated: 25 October 2026
Country: Uganda
Category: tax

**Quick answer:** Companies pay 30% of chargeable income, which is gross income less allowable deductions. The final return is due six months after year-end.

## Detailed explanation

## The rate

Resident and non-resident companies pay **30%** of chargeable income to the Uganda Revenue Authority.

## When it is paid

- **Provisional return** by the end of the sixth month of the year of income, with tax in two instalments at months 6 and 12.
- **Final return** within six months after year-end: 31 December for a 30 June year-end.

## Credits

Provisional tax and withholding tax suffered during the year reduce the final bill.

## What Finn does

Finn gives a rough figure from your books, lists the adjustments it has not made and tracks every date. You or your accountant file on the URA portal.

Source: https://ura.go.ug/en/corporation-tax/

## Real-world examples

### Profitable company

A company with UGX 200 million of chargeable income owes UGX 60 million, less provisional and withholding tax already paid.

### June year-end

A company with a 30 June 2026 year-end files its final return by 31 December 2026.

## Common mistakes to avoid

- Ignoring withholding tax credits
- Assuming an extension also delays payment

## Frequently asked questions

### What is the rate?

30% of chargeable income.

### When is the final return due?

Six months after year-end.

### Does AccountsOS file it?

No. You or your accountant file on the URA portal.

## Practical tips

- Keep withholding tax certificates from customers
- Diary 31 December and 30 June

## Related questions

- [How does provisional tax work in Uganda?](https://accounts-os.com/ug/questions/how-does-provisional-tax-work-in-uganda)
- [Who can use presumptive tax in Uganda?](https://accounts-os.com/ug/questions/who-can-use-presumptive-tax-in-uganda)