³ÉÈËÓ°Òô

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) / Uganda / 2.1.1 Rates of income tax

2.1 Withholding of income tax

Commentary

2.1.1 Rates of income tax | Uganda


Uganda

2.1ÌýÌýÌýÌý Withholding of income tax

Employment relationship

In Uganda, an employer is identified as a person (individual or corporate) who employs or remunerates an employee. Employment is regarded to exist where there is a contractual relationship between master and a servant, for pay. Therefore, an employee is an individual engaged in employment, and employment refers to:

  1. Ìý

    •ÌýÌýÌýÌý position of an individual in the employment of another person

  2. Ìý

    •ÌýÌýÌýÌý directorship of a company

  3. Ìý

    •ÌýÌýÌýÌý a position entitling the holder to a fixed or ascertainable remuneration

  4. Ìý

    •ÌýÌýÌýÌý holding or acting in a public office

(URA: taxes on employment income)

As a general rule, an individual

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 28 Aug 2024 12:24