Free money tool
Uganda Net Salary Calculator
Find out exactly what lands on your account each month. Enter your gross salary and this calculator works out your PAYE income tax, your 5% NSSF contribution and your net take-home pay using the latest URA bands for FY 2025/26.
How take-home pay is worked out
In Uganda your employer deducts two things from your gross salary before paying you: PAYE (Pay As You Earn income tax, sent to URA) and your NSSF contribution (sent to the National Social Security Fund). The order matters: PAYE is calculated on your full gross pay, and the 5% NSSF is taken out separately. So:
Net pay = Gross − PAYE − NSSF (5%)
URA PAYE tax bands (FY 2025/26)
These are the monthly PAYE rates for resident individuals. Tax is charged in steps — you only pay the higher rate on the part of your salary that falls inside each band.
| Monthly gross pay | Tax |
|---|---|
| Up to UGX 235,000 | No tax (0%)Tax-free threshold |
| UGX 235,001 – 335,000 | 10%on the amount above 235,000 |
| UGX 335,001 – 410,000 | UGX 10,000 + 20%on the amount above 335,000 |
| UGX 410,001 – 10,000,000 | UGX 25,000 + 30%on the amount above 410,000 |
| Above UGX 10,000,000 | 30% + extra 10%additional 10% on the part above 10m |
NSSF: the 5% + 10% explained
Every month you contribute 5% of your gross salary to NSSF, and your employer adds another 10% on top — a total of 15% saved towards your retirement. Only your 5% reduces your take-home pay; the employer's 10% is an extra cost they carry, not a deduction from you. The calculator above shows both so you can see the full picture.
Worked examples
Gross USh 800,000
- PAYE
- USh 142,000
- NSSF 5%
- USh 40,000
- Take-home
- USh 618,000
Gross USh 1,500,000
- PAYE
- USh 352,000
- NSSF 5%
- USh 75,000
- Take-home
- USh 1,073,000
Gross USh 3,000,000
- PAYE
- USh 802,000
- NSSF 5%
- USh 150,000
- Take-home
- USh 2,048,000
Don't forget Local Service Tax (LST)
On top of PAYE and NSSF, employees pay an annual Local Service Tax — capped at UGX 100,000 a year — deducted in four equal instalments between July and October. The calculator shows your LST band so an October pay-slip that looks smaller than usual makes sense.
Frequently asked questions
How is net salary calculated in Uganda?
Your net (take-home) pay is your gross salary minus PAYE income tax and your 5% NSSF contribution. PAYE is worked out on your gross pay using URA bands; NSSF is then taken from what remains. This calculator does both for you.
Is NSSF deducted before PAYE is calculated?
No. URA charges PAYE on your full gross salary first — the employee NSSF contribution is not a deductible expense for PAYE. NSSF (5%) is deducted separately from your pay.
How much is NSSF in Uganda?
Employees contribute 5% of gross salary and employers add 10% on top, for a total of 15% paid to the National Social Security Fund. Only the 5% comes out of your take-home pay.
What is the PAYE tax-free threshold?
Monthly gross pay up to UGX 235,000 is tax-free under the FY 2025/26 bands. Earnings above that are taxed in steps of 10%, 20% and 30%, with an extra 10% on the portion above UGX 10,000,000.
What is Local Service Tax (LST)?
LST is an annual tax on employees, capped at UGX 100,000 per year, deducted by your employer in four equal instalments between July and October. It is separate from PAYE.
Is this calculator accurate?
It uses the FY 2025/26 URA PAYE bands and standard NSSF rates and is a close estimate for a typical salaried employee. Allowances, benefits-in-kind and other adjustments can change your exact figure, so treat it as guidance, not official advice.
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Rates verified 10 June 2026 against URA published PAYE bands. This tool is for guidance only and is not official tax advice.