Withholding tax, computed — every category, one place.
WHT is the tax everyone forgets — until the deduction is disallowed or the demand arrives. Pick what you're paying and enter the total on the invoice or receipt. We take out the VAT, apply the right rate, and show what to withhold and what to pay.
Calculate a withholding
—
—
Withholding rate, on the amount before VAT
—
Tax you withhold & remit to URA
—
What you pay the supplier: the invoice total less the tax withheld
—
The full rate card (2026/27)
| Payment | Rate | Final or creditable? |
|---|---|---|
| Professional / management fees — resident | 6% | Creditable against the recipient's income tax |
| Professional / management / technical fees — non-resident | 15% | Final |
| Goods & services to designated withholding agents (single supply > UGX 1M) | 6% | Creditable |
| Imports (non-exempt taxpayers) | 6% | Creditable, collected at customs |
| Dividends — resident | 15% | Final for resident individuals |
| Dividends — listed company to resident individuals | 10% | Final |
| Dividends — non-resident | 15% | Final (subject to any tax treaty) |
| Interest — general | 15% | Final for resident individuals (e.g. bank interest) |
| Interest — government securities (T-bills / bonds) | 20% | Final |
| Commission — insurance & advertising agents | 10% | Creditable |
| Commission — airtime distributors & mobile money agents | 10% | Final |
| Payments to public entertainers | 6% | New from 1 July 2026. The payer gives a tax credit certificate |
| Rent paid to a non-resident | 15% | Final |
| Royalties & natural-resource payments — non-resident | 15% | Final |
| Winnings from betting & gaming | 15% | Final, withheld by the operator |
The three WHT mistakes we see most
- Not withholding at all — the payer becomes personally liable for the tax they failed to withhold, plus interest. "The supplier will sort their own tax" is not how the law reads.
- Withholding and not remitting — deducted-but-unremitted WHT is treated severely; it's held on trust for URA.
- Forgetting WHT credits — if others withheld on your invoices, those credits reduce your own tax bill. Unclaimed credits are money left on URA's table (we find them in almost every Tax Health Check).
Checked October 2026, but check before you file. Rates change with each Finance Act, exemptions exist (e.g. WHT-exempt listed taxpayers), and tax treaties can override non-resident rates. Confirming a rate with us is free; applying the wrong one isn't.
Handling WHT every month? That's exactly what we take over.
Monthly filing clients never think about the 15th again — VAT, PAYE and WHT computed, filed and reconciled, with credits claimed.