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FGL Tools · Uganda

Uganda Rental Income Tax Calculator

Estimate rental income tax for a resident individual, a selected resident partner, or a company/trustee/retirement fund. The tool also provides an indicative provisional-payment schedule and a browser-generated PDF report.

Free toolClient-side calculationPDF-ready reportNo login or TIN required
Rules reviewed September 2026 Statutory basis Income Tax Act, Cap. 338 · rental-tax provisions & applicable rate schedule Operational guidance Uganda Revenue Authority
Your rental figures are not submitted to FGL. Calculation happens in the browser and this tool does not store the amounts you enter in an FGL database. A normal site visit may still be counted by site analytics, but this calculator does not send your entered rental figures as part of the calculation.

Tell us about the rental income

Use the taxpayer that legally earns the rent. Rental tax is assessed separately from other personal or corporation income tax.

1Taxpayer type

This version deliberately does not produce a non-resident individual figure because that treatment should be confirmed separately with URA.

2Annual gross rental income
UGX

Enter rent from all relevant rental sources for the taxpayer. For a partnership, enter the partnership's total gross rental income before applying the selected partner's share.

3Company qualifying rental expenses (optional)
UGX

Used for the company/non-individual calculation and the comparison only. The tool caps the deduction at 50% of annual gross rental income. URA may verify whether claimed expenses actually qualify. Resident individuals do not get this expense deduction in the current individual rental-tax computation.

4Partnership share (if applicable)

URA guidance apportions partnership gross rental income to the partners according to their sharing ratios, after which each partner's individual threshold is considered.

5Rental tax already paid (optional)
UGX

URA guidance allows rental tax paid provisionally or in advance to be credited against the rental-tax liability. Enter only amounts that relate to this rental-tax position and can be supported.

6Year of income start (optional)

Used only to turn the provisional-payment months into calendar dates. If left blank, the tool shows the statutory month positions instead.

The calculator has no save or submit function for these figures. FGL does not retain a server-side record of the entered amounts.

Rental-tax treatment used by this calculator

The tool follows the current rental-income treatment published by Uganda Revenue Authority for the supported taxpayer categories.

TaxpayerCalculation basisRate
Resident individualAnnual gross rent less UGX 2,820,000 threshold; no other deductions in the individual computation12%
PartnershipApportion gross rent to each partner by sharing ratio, then apply the individual threshold to that partner's share12% for the resident individual partner calculation used here
Company / trustee / retirement fundGross rental income less qualifying expenditure/losses, capped at 50% of gross rental income30%

Rental tax questions

Short answers explaining the assumptions behind the calculator.

How is rental tax calculated for a resident individual?

URA guidance first aggregates annual gross rental income from the individual's rental sources, deducts the UGX 2,820,000 threshold, allows no other deduction in the individual computation, and applies 12% to the remaining amount.

Can an individual landlord deduct repairs, mortgage interest or other rental expenses?

Not in the resident-individual rental-tax calculation used by this tool. URA's published guidance states that after the UGX 2,820,000 threshold, no other deductions are allowed for that computation.

How does the company rental-tax calculation differ?

For companies, trustees and retirement funds, the tool deducts entered qualifying rental expenditure/losses up to a maximum of 50% of gross rental income and applies 30% to the resulting chargeable rental income. URA may verify whether the claimed expenses qualify.

How does the calculator treat a partnership?

The partnership's gross rental income is apportioned to the selected resident individual partner using the entered sharing percentage. The tool then applies that partner's individual threshold and 12% rate. Each partner should be considered separately.

When is provisional rental tax paid?

URA states that individuals remit provisional tax in four instalments during the third, sixth, ninth and twelfth months of the year of income, while non-individuals remit in two half-year instalments. This also applies to rental tax. The schedule shown by FGL is an indicative planning aid, not a URA payment slip or ledger.

Does FGL save my rental figures or the PDF?

No calculator input is submitted to an FGL database by this tool. The PDF-ready report is assembled locally in your browser. FGL does not retain a server-side copy of the figures entered or of the PDF you choose to save on your device.

Important notes and sources

Rental income is taxed separately from other income. The legal taxpayer is the person or entity that earns the rental income, and actual liability can depend on facts not captured by a calculator.

Provisional-payment note: The calendar shown above is an indicative planning schedule based on the standard instalment frequency. Actual provisional-tax amounts may be affected by withholding/credits already available and should be checked against the taxpayer's URA ledger and current filing position before payment.

FGL review: 3 September 2026 · Statutory basis: Income Tax Act, Cap. 338 rental-tax provisions and applicable rate schedule, read with current URA rental-income guidance.

FGL professional-judgment disclaimer: The calculations, comparisons, schedules and explanations on this page are general professional interpretations prepared by Finance & Governance Lab from the information a user enters and the sources referenced above. They are for education and general guidance only. They are not legal advice, a URA assessment, tax ruling, tax return or official determination, and are not intended to be relied upon as evidence in court or any legal proceeding. For an official position, consult the Uganda Revenue Authority or visit a URA office; obtain qualified tax or legal advice where appropriate.

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