Uganda Presumptive Tax Calculator
Estimate presumptive income tax for a Ugandan small business using annual turnover, record-keeping status and qualifying tax credits. The calculator also explains how the estimate is reached.
Tell us about the business
Answer the eligibility questions first. The calculator will stop rather than give a misleading presumptive-tax figure where the regime clearly does not apply.
Section 4(5) of the Income Tax Act frames the presumptive regime around a resident taxpayer carrying on a business or businesses.
The Income Tax Act excludes specified professional services, public entertainment, public utility and construction services from section 4(5).
If you carry on more than one business, enter the combined turnover from the businesses for the taxpayer. Do not enter profit here.
Examples include sales, purchase, expense, stock and cash records. Your answer is used for this estimate only; URA determines whether records are satisfactory for tax purposes.
Enter only credits that relate to amounts included in the turnover used above and that can be supported by the relevant tax records.
Nothing in this form is sent to Finance & Governance Lab. Refreshing or leaving the page clears the figures.
Rate schedule used by this calculator
The calculator follows the presumptive-tax schedule currently published by Uganda Revenue Authority for small businesses.
| Annual turnover | With records | Without records |
|---|---|---|
| Not exceeding UGX 10m | Nil | Nil |
| Above UGX 10m to UGX 30m | 0.4% of turnover above UGX 10m | UGX 80,000 |
| Above UGX 30m to UGX 50m | UGX 80,000 + 0.5% of turnover above UGX 30m | UGX 200,000 |
| Above UGX 50m to UGX 80m | UGX 180,000 + 0.6% of turnover above UGX 50m | UGX 400,000 |
| Above UGX 80m to UGX 150m | UGX 360,000 + 0.7% of turnover above UGX 80m | UGX 900,000 |
Frequently asked questions
Short answers to common questions about Uganda's presumptive-tax regime and this FGL estimate.
What is presumptive tax in Uganda?
Presumptive tax is a simplified income-tax method for qualifying small-business taxpayers. For this tool, FGL applies the current URA small-business turnover schedule and the statutory conditions referenced on this page.
Who can generally fall within the presumptive-tax regime?
Section 4(5) applies the presumptive framework to a resident taxpayer carrying on a business or businesses within the relevant turnover range, unless the taxpayer elects for the normal income-tax rules or falls within an exclusion.
Are professional services covered by presumptive tax?
Not all businesses in the turnover range qualify. Section 4(8) excludes medical, dental, architectural, engineering, accounting, legal and other professional services, as well as public entertainment, public utility and construction services.
Why does the calculator ask whether I maintain records?
URA's published small-business schedule distinguishes between taxpayers with qualifying records and those without them. The calculator therefore shows the applicable estimate based on the answer supplied, while URA remains the authority that determines whether records are satisfactory for tax purposes.
If I own more than one business, do I enter only one business's sales?
No. The statutory wording refers to gross turnover from carrying on a business or businesses. The calculator therefore asks for the combined annual turnover attributable to the taxpayer's relevant businesses.
Is the FGL calculator a URA assessment or legal advice?
No. It is an educational estimate and general professional interpretation based on the information supplied. It is not a URA assessment, tax ruling or legal advice, and it is not intended to be relied upon as evidence in court or any legal proceeding. For an official position, consult URA or visit a URA office.
Important notes and sources
Presumptive tax is based on gross turnover and is intended as a simplified regime. Eligibility can depend on facts beyond the number entered in a calculator.
- Uganda Revenue Authority - Small Business (current operational rate schedule and record-keeping basis).
- Income Tax Act - section 4 (resident taxpayer rule, election and excluded activities).
- URA sector guidance 2025/26 (presumptive-tax features and permitted credits).
FGL review: 2 September 2026 · Statutory basis: Income Tax Act, Cap. 338, section 4(5), section 4(8) and Schedule 3, read with current URA small-business guidance.
Comments
Post a Comment