Tax Lab · International & cross-border tax
OTIE-DC: Offshore Tax Intelligence & Diaspora Compliance
A real implementation of Uganda's statutory tax-residency test, Income Tax Act Cap 340 s.10: enter days present and a permanent-home fact, and the real three-test rule decides residency live.
The residency rules and arithmetic below are real law. No real taxpayer data is involved, by design.
What this page is, and isn't
The Tax Lab catalogue describes this as a nine-module platform: Bayesian tax-residency classification as its core, extending into exchange-of-information (EOI) enforcement targeting, Crypto-Asset Reporting Framework (CARF) readiness and Voluntary Disclosure Programme (VDP) decision support, all run against real URA taxpayer records and OECD Common Reporting Standard data this repo doesn't have and, for taxpayer records, shouldn't. What this page implements instead is the one layer that is fully real without needing anyone's data: the statutory residency test itself, Income Tax Act (Cap 340) s.10, word for word in the three tests below. The catalogue's own Bayesian layer turns real taxpayer records into a posterior probability of residency for URA's review queue; this page shows you the hard statutory line those records would be tested against.
The calculator
Real, Income Tax Act (Cap 340) s.10
The statutory residency test
Enter days physically present in Uganda. Any one of the three tests being met makes a person Uganda tax-resident for the year; this is the real statutory rule, not the catalogue's Bayesian posterior (which ranks residency as a probability for URA review and needs real taxpayer records this page doesn't have).
Result
Uganda tax-resident
- Averaged 140 days/year over the last 3 years (> 122-day threshold).
183-day test: present 183+ days in the tax year. 122-day average test: averaged more than 122 days a year across this year and the 2 preceding years. Permanent home test: has a permanent home in Uganda. Any one test met = resident. Source: Income Tax Act (Cap 340) s.10, as summarised in KPMG, BDO and RSM East Africa's published Uganda tax guides.
Limitations
- This is the statutory rule applied to whatever figures you enter, not a posterior probability over real taxpayer records; it has no uncertainty estimate and no audit-prioritisation ranking.
- The catalogue's other eight modules (EOI targeting, CARF readiness, VDP decision support, and more) need real CRS/CARF exchange data and real taxpayer records; none of that is reproduced here.
- The 122-day test's exact statutory wording ties specifically to presence "during the year of income and in each of the 2 preceding years"; this calculator applies a straightforward 3-year average, which is the common practitioner reading but not a substitute for a legal opinion on an edge case.
Source: Income Tax Act (Cap 340), s.10, as summarised in KPMG, BDO and RSM East Africa's published Uganda tax guides. OECD Common Reporting Standard; OECD Crypto-Asset Reporting Framework (CARF), named by the catalogue entry for its other modules, not implemented on this page.