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African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

African Tax Observatory · Country brief · UgandaData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/UGA

Centre 1°17′N 32°22′E

Gazetteer · Eastern Africa · East African Community · Low income

Uganda

Collected 12.6% of GDP in tax in 2024, 26 of 38 reporting members.

12.6%

Tax, % of GDP, 2024

+2.0

Points since 2010

1.15

Tax buoyancy

over 16 years

$416

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Uganda against the continent

0.0%5.0%10.0%15.0%20.0%10111213141516171819202122232425
UgandaEastern Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Eastern Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearUgandaEastern Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
201010.6211.5514.3410.6716.4326
20119.7112.5314.8410.9916.6233
20129.9413.0815.0711.4516.7533
201310.9313.6913.8311.2316.8932
201411.0114.7014.2611.8717.1332
201512.5815.1515.0812.3318.5533
201613.2615.6114.3812.4017.4333
201711.5615.2514.7511.5016.9535
201811.6215.6214.1810.8616.1036
201912.7715.1213.5711.5117.2338
202011.5014.2813.2710.8516.0738
202111.9411.9412.7210.4416.0640
202212.5913.6914.1811.3418.1639
202311.3013.4114.4311.3018.8237
202412.6214.2814.3012.1718.0538
202513.1013.6813.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%2%4%6%8%10%12%14%16%Tax-to-GDPDomestic taxesCustoms taxesNon-tax revenueVATPITCIT
The line joins Uganda (orange) to the ATAF median (grey); the blue tick is the Eastern Africa median. All three are for 2024.
Show the numbers as a table
MeasureUgandaEastern Africa medianATAF median
Tax-to-GDP12.6214.2814.30
Domestic taxes7.9310.019.01
Customs taxes4.694.764.87
Non-tax revenue0.010.652.59
VAT3.855.145.20
PIT2.432.432.04
CIT1.101.802.72

Plate III·Tax heads

How Uganda's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%5%10%15%10111213141516171819202122232425
Domestic VATPersonal income taxCorporate income taxWithholding taxOther domestic taxesVAT on importsImport dutyExcise on importsOther customs taxesNot attributed to a headPresumptive tax
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2010Domestic VAT8403933601.64
2010Personal income tax8472901931.65
2010Corporate income tax6611015661.29
2010Withholding tax2663475170.52
2010Other domestic taxes857692490.17
2010VAT on imports9555324771.86
2010Import duty4338599910.85
2010Excise on imports997554630.19
2010Other customs taxes10308339032.01
2010Not attributed to a head2192987570.43
2011Domestic VAT8459099381.52
2011Personal income tax9737085981.75
2011Withholding tax3209010930.58
2011Other domestic taxes915272710.16
2011VAT on imports11522514162.07
2011Import duty5225844600.94
2011Excise on imports1089737890.20
2011Other customs taxes11231860872.02
2011Not attributed to a head2634442940.47
2012Domestic VAT8508739651.42
2012Personal income tax9953558071.66
2012Corporate income tax5521179720.92
2012Withholding tax3278460880.55
2012Other domestic taxes1073104630.18
2012VAT on imports11607768331.94
2012Import duty5044101750.84
2012Excise on imports1313484370.22
2012Other customs taxes10886614801.82
2012Not attributed to a head2376641270.40
2013Domestic VAT12275152531.98
2013Personal income tax11653627251.88
2013Corporate income tax5735016440.93
2013Withholding tax3736562060.60
2013Other domestic taxes2207462670.36
2013VAT on imports12038708261.95
2013Import duty5745568850.93
2013Excise on imports1519935390.25
2013Other customs taxes9692741481.57
2013Not attributed to a head2986157860.48
2014Domestic VAT12609056411.91
2014Personal income tax12630791971.91
2014Corporate income tax4532124100.69
2014Withholding tax3787673820.57
2014Other domestic taxes2607171210.39
2014VAT on imports13079564661.98
2014Import duty6961902851.05
2014Excise on imports1434292910.22
2014Other customs taxes11097153751.68
2014Not attributed to a head3927381570.59
2015Domestic VAT13418155511.92
2015Personal income tax14333932672.05
2015Corporate income tax6350869680.91
2015Withholding tax4858944840.69
2015Presumptive tax2619883980.37
2015Other domestic taxes3078249420.44
2015VAT on imports15846853302.26
2015Import duty7475813031.07
2015Excise on imports1742665270.25
2015Other customs taxes13989440102.00
2015Not attributed to a head4362857850.62
2016Domestic VAT14622310592.10
2016Personal income tax14881361882.14
2016Corporate income tax6041217340.87
2016Withholding tax5770412690.83
2016Presumptive tax2339896700.34
2016Other domestic taxes3439872840.49
2016VAT on imports16113180832.31
2016Import duty7756702621.11
2016Excise on imports2027662910.29
2016Other customs taxes15029488272.16
2016Not attributed to a head4367783540.63
2017Domestic VAT15917162361.87
2017Personal income tax16645527901.96
2017Corporate income tax6015018610.71
2017Withholding tax5335491520.63
2017Presumptive tax399543170.05
2017Other domestic taxes6091644000.72
2017VAT on imports16189938741.90
2017Import duty8213794100.97
2017Excise on imports1884064740.22
2017Other customs taxes16326095981.92
2017Not attributed to a head5302290440.62
2018Domestic VAT17245115351.86
2018Personal income tax18489780972.00
2018Corporate income tax6827639860.74
2018Withholding tax5820515790.63
2018Presumptive tax41070450.00
2018Other domestic taxes4862635160.53
2018VAT on imports18647627782.01
2018Import duty9443176641.02
2018Excise on imports1519068530.16
2018Other customs taxes18313166741.98
2018Not attributed to a head6331805260.68
2019Domestic VAT19480796481.95
2019Personal income tax21439558782.15
2019Corporate income tax8905476230.89
2019Withholding tax6456801670.65
2019Presumptive tax54985990.01
2019Other domestic taxes10445812301.05
2019VAT on imports20322433922.03
2019Import duty10298886311.03
2019Excise on imports1651540830.17
2019Other customs taxes20225890282.02
2019Not attributed to a head8304517570.83
2020Domestic VAT19619278061.88
2020Personal income tax22862726642.19
2020Corporate income tax9794660780.94
2020Withholding tax6565768030.63
2020Presumptive tax39243460.00
2020Other domestic taxes4951030590.47
2020VAT on imports18790478801.80
2020Import duty9091239220.87
2020Excise on imports1382425180.13
2020Other customs taxes19876011231.90
2020Not attributed to a head7082788340.68
2021Domestic VAT22937456222.02
2021Personal income tax23828143722.10
2021Corporate income tax12014274351.06
2021Withholding tax8575814760.76
2021Presumptive tax50445890.00
2021Other domestic taxes6261698430.55
2021VAT on imports21707763671.91
2021Import duty10753365140.95
2021Excise on imports1420457900.13
2021Other customs taxes18802467281.66
2021Not attributed to a head9014768790.79
2022Domestic VAT25780813222.03
2022Personal income tax28427436552.24
2022Corporate income tax12795793641.01
2022Withholding tax9209826910.73
2022Presumptive tax58348260.00
2022Other domestic taxes7201395470.57
2022VAT on imports25747434562.03
2022Import duty12179465060.96
2022Excise on imports23113939371.82
2022Other customs taxes4931905560.39
2022Not attributed to a head10203841500.80
2023Domestic VAT32244512132.14
2023Personal income tax36271976652.41
2023Corporate income tax16913932711.12
2023Withholding tax10837255130.72
2023Presumptive tax117092830.01
2023Other domestic taxes8802940500.58
2023VAT on imports28722462081.91
2023Import duty16146364791.07
2023Excise on imports2183933690.15
2023Other customs taxes5890859900.39
2023Not attributed to a head12029269720.80
2024Domestic VAT35840771792.18
2024Personal income tax40094927542.43
2024Corporate income tax18167234641.10
2024Withholding tax12665267090.77
2024Presumptive tax143307940.01
2024Other domestic taxes10396892290.63
2024VAT on imports27593971951.68
2024Import duty15855330440.96
2024Excise on imports1950695110.12
2024Other customs taxes31832238311.93
2024Not attributed to a head13300721030.81
2025Domestic VAT39696265962.22
2025Personal income tax42355435892.36
2025Corporate income tax25613181751.43
2025Withholding tax13696315650.76
2025Presumptive tax176318760.01
2025Other domestic taxes11631542250.65
2025VAT on imports29344700251.64
2025Import duty19676152491.10
2025Excise on imports2073990590.12
2025Other customs taxes36243968242.02
2025Not attributed to a head14250252250.80

The mix in 2024

Every shilling, franc or rand of tax, by head

Personal income tax19.3%Domestic VAT17.2%Other customs taxes15.3%VAT on imports13.3%Corporate income tax8.7%Import duty7.6%Not attributed to a head6.4%Withholding tax6.1%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $20.8bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT35840771790.17
Personal income tax40094927540.19
Corporate income tax18167234640.09
Withholding tax12665267090.06
Presumptive tax143307940.00
Other domestic taxes10396892290.05
VAT on imports27593971950.13
Import duty15855330440.08
Excise on imports1950695110.01
Other customs taxes31832238310.15
Not attributed to a head13300721030.06

Every published number

Uganda in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Uganda: ATAF Databank indicators by year
Indicator2010201120122013201420152016201720182019202020212022202320242025
Nominal GDP (PPP)$51.2bn$55.7bn$59.9bn$61.9bn$66.0bn$70.0bn$69.7bn$85.0bn$92.6bn$99.9bn$104.4bn$113.4bn$126.8bn$150.6bn$164.7bn$179.2bn
Real GDP40,941,635.2m44,806,088.5m46,532,597.9m48,195,775.5m50,724,520.6m53,257,401.4m55,732,549.3m57,971,000.0m114,720,609.1m122,493,946.4m126,559,446.3m130,683,000.0m185,120,000.0m144,048,000.0m152,923,057.9m162,605,857.8m
Final Consumption (PPP)$67.4bn$74.4bn$77.2bn$87.8bn$93.8bn$102.8bn$121.6bn$140.4bn$137.8bn
Total Tax Revenues (PPP)$5.4bn$5.4bn$6.0bn$6.8bn$7.3bn$8.8bn$9.2bn$9.8bn$10.8bn$12.8bn$12.0bn$13.5bn$16.0bn$17.0bn$20.8bn$23.5bn
Total Number Of Registered Taxpayers1.3m1.3m1.5m1.6m1.8m2.6m3.5m4.5m5.3m
Non-Tax-Revenues (PPP)$65.0m$183.5m$105.8m$136.5m$199.1m$366.9m$594.4m$739.3m$922.6m$1.4bn$812.8m$11.2m
Domestic Tax Revenues (PPP)$2.9bn$2.5bn$3.1bn$3.9bn$4.0bn$4.9bn$5.1bn$5.6bn$6.0bn$7.5bn$7.1bn$8.3bn$9.4bn$11.7bn$13.1bn$14.7bn
Customs Tax Revenues (PPP)$2.5bn$2.9bn$2.9bn$2.9bn$3.3bn$3.9bn$4.1bn$4.3bn$4.8bn$5.2bn$4.9bn$5.3bn$6.6bn$5.3bn$7.7bn$8.7bn
Revenue From Agriculture, Forest & Fishing (PPP)$32.1m$33.7m$50.9m$62.6m$56.4m$61.2m$102.9m$140.0m$119.0m$109.7m$130.7m$176.0m$181.3m$415.1m
Revenue From Mining & Quarrying (PPP)$438.8m$159.5m$250.5m$142.0m$69.6m$260.6m$104.2m$114.6m$87.3m$69.6m$204.4m$304.1m$371.8m$554.4m
Revenue From Secondary Sector (PPP)$1.9bn$2.1bn$2.0bn$2.6bn$2.3bn$2.3bn$2.7bn$3.0bn$2.6bn$3.4bn$3.9bn$4.9bn$4.9bn$5.7bn
Revenue From Tertiary Sector (PPP)$3.7bn$3.9bn$4.5bn$4.6bn$4.5bn$5.9bn$8.4bn$9.7bn$10.0bn$11.5bn$13.0bn$15.6bn$17.1bn$18.8bn
Domestic VAT Revenues (PPP)$840.4m$845.9m$850.9m$1.2bn$1.3bn$1.3bn$1.5bn$1.6bn$1.7bn$1.9bn$2.0bn$2.3bn$2.6bn$3.2bn$3.6bn$4.0bn
VAT Refunded (PPP)$123.8m$105.1m$134.0m$134.9m$116.0m$131.0m$117.0m$115.0m$102.9m$173.9m$243.9m$232.8m$267.7m$361.1m$425.1m$485.8m
PIT Revenues (PPP)$847.3m$973.7m$995.4m$1.2bn$1.3bn$1.4bn$1.5bn$1.7bn$1.8bn$2.1bn$2.3bn$2.4bn$2.8bn$3.6bn$4.0bn$4.2bn
CIT Revenues (PPP)$661.1m$552.1m$573.5m$453.2m$635.1m$604.1m$601.5m$682.8m$890.5m$979.5m$1.2bn$1.3bn$1.7bn$1.8bn$2.6bn
Withholding Tax Revenues (PPP)$266.3m$320.9m$327.8m$373.7m$378.8m$485.9m$577.0m$533.5m$582.1m$645.7m$656.6m$857.6m$921.0m$1.1bn$1.3bn$1.4bn
Presumptive Tax Revenues (PPP)$262.0m$234.0m$40.0m$4.1m$5.5m$3.9m$5.0m$5.8m$11.7m$14.3m$17.6m
Other Domestic Tax Revenues (PPP)$85.8m$91.5m$107.3m$220.7m$260.7m$307.8m$344.0m$609.2m$486.3m$1.0bn$495.1m$626.2m$720.1m$880.3m$1.0bn$1.2bn
VAT On Import Revenues (PPP)$955.5m$1.2bn$1.2bn$1.2bn$1.3bn$1.6bn$1.6bn$1.6bn$1.9bn$2.0bn$1.9bn$2.2bn$2.6bn$2.9bn$2.8bn$2.9bn
Import Duty Revenues (PPP)$433.9m$522.6m$504.4m$574.6m$696.2m$747.6m$775.7m$821.4m$944.3m$1.0bn$909.1m$1.1bn$1.2bn$1.6bn$1.6bn$2.0bn
Excises on Imports Revenues (PPP)$99.8m$109.0m$131.3m$152.0m$143.4m$174.3m$202.8m$188.4m$151.9m$165.2m$138.2m$142.0m$2.3bn$218.4m$195.1m$207.4m
Other Customs Tax Revenues (PPP)$1.0bn$1.1bn$1.1bn$969.3m$1.1bn$1.4bn$1.5bn$1.6bn$1.8bn$2.0bn$2.0bn$1.9bn$493.2m$589.1m$3.2bn$3.6bn

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.

YearCheckDetail
2018Domestic heads do not add upThe six domestic tax heads sum to 89% of reported domestic tax revenue.
2019Domestic heads do not add upThe six domestic tax heads sum to 89% of reported domestic tax revenue.
2021Domestic heads do not add upThe six domestic tax heads sum to 89% of reported domestic tax revenue.
2022Domestic heads do not add upThe six domestic tax heads sum to 89% of reported domestic tax revenue.
2023Domestic heads do not add upThe six domestic tax heads sum to 90% of reported domestic tax revenue.
2024Domestic heads do not add upThe six domestic tax heads sum to 90% of reported domestic tax revenue.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Uganda. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/UGA Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Uganda, in Edition 1

Kaijamahe, W. H. (2026). Uganda. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/UGA

Eastern Africa

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