Income tax on rent, worked example, in Uganda
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| Non-resident couple's joint monthly rental income1 | US$1,500 | US$6,000 | US$12,000 | |
| Annual Rental Income | 18,000 | 72,000 | 144,000 | |
| = Taxable Income2 | US$18,000 | US$72,000 | US$144,000 | |
| Income Tax Rates3 | ||||
| Up to UGS 2,820,000 | 0% | - | - | - |
| Over UGS 2,820,000 | 20% | 3,445 | 14,245 | 28,645 |
| Annual Income Tax Due | 3,445 | 14,245 | 28,645 | |
| Tax Due as % of Gross Income | 19.14% | 19.78% | 19.89% | |
| Source: Global Property Guide |
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Notes
1 The property is jointly owned by husband and wife.
2 Exchange rate used: 1.00 US$ = 3,640.00 UGS
3 Nonresidents are taxed on their gross rental income. Income-generating expenses are not deductible.
4 Rental income earned by nonresident individuals is taxed at a flat rate of 20% on income exceeding UGS2,820,000 (US$775).