Uganda Rental Tax
Calculator
Rental Income
Annual estimate
Illustrative example for an individual landlord.
Your estimated rental tax
Rental Tax Payable
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Effective rate: —
Gross Rental Income
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Allowable Deductions
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Chargeable Rental Income
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Applicable Tax Rate
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Amount Remaining After Tax
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URA Quarterly Installments
Pay each installment via the URA online portal (ura.go.ug).
Your results will appear here
Enter your annual rental income and select your landlord type, then press Calculate Tax to see a full breakdown.
Understanding Rental Income Tax in Uganda
A quick guide to how rental tax works so you can plan with confidence.
What is Rental Income Tax?
Rental Income Tax is a tax charged on income earned from letting out property in Uganda. It is administered by the Uganda Revenue Authority (URA) under the Income Tax Act Cap 340 and applies to both individual landlords and companies that earn rent.
Who pays Rental Tax?
Any person or company that earns rental income from property in Uganda is liable. Individual landlords pay a flat 12% on gross rent, while companies pay 30% on net rental income after allowable deductions.
How is Rental Tax calculated?
For individuals, tax equals 12% of total gross annual rent (no expense deductions). For companies, allowable expenses are first subtracted from gross rent, and 30% is applied to the remaining net income.
Benefits of estimating tax early
Estimating your rental tax early helps you budget for quarterly URA installments, avoid penalties for late payment, and plan property investments with a clear picture of your after-tax returns.
This calculator provides estimates based on Uganda Revenue Authority (URA) rental income tax rates and the Income Tax Act Cap 340 as of 2026. Tax rules may be amended by the annual Finance Act. Results are for informational purposes only and do not constitute tax advice. Consult a licensed tax advisor or the Uganda Revenue Authority (ura.go.ug) for personalised guidance.
Frequently Asked Questions
Answers to common questions about rental income tax in Uganda.
What is Rental Income Tax?
Rental Income Tax is a tax on income earned from renting out property in Uganda, collected by the Uganda Revenue Authority under the Income Tax Act Cap 340.
Who should pay Rental Tax?
Every individual landlord and company earning rental income from property in Uganda is required to pay rental tax, subject to the exemption threshold for individuals.
How often is Rental Tax paid?
Rental tax is paid to URA in four equal quarterly installments, due on 31 March, 30 June, 30 September, and 31 December each year, alongside an annual income tax return.
Can expenses reduce my tax?
Only companies can deduct allowable expenses (such as maintenance, insurance, and loan interest) before the 30% rate is applied. Individual landlords pay a flat 12% on gross rent with no expense deductions.
Is this calculator official?
No. This is a free estimation tool by FynixPMS. It is not affiliated with URA. Always confirm your final liability with the Uganda Revenue Authority or a qualified tax advisor.
How accurate are the estimates?
The estimates use current URA rates and thresholds, so they are a reliable guide. However, your actual liability may differ based on your full tax circumstances and any law changes.
Can I save my calculations?
Saving calculations is not available yet. You can register for a FynixPMS account to track rent, expenses, and reports that make tax season easier.