Individual - Foreign tax relief and tax treaties

Last reviewed - 25 March 2024

Foreign tax relief

An individual is entitled to a foreign tax credit for any foreign income tax suffered on foreign-source income. This credit is granted if the same income that has already suffered foreign tax is included in the chargeable income of the individual for purposes of Uganda tax. However, the relief granted cannot exceed the amount of Uganda tax that the income would have suffered.

This calculation is made separately for foreign income arising from business sources and for foreign income arising from other sources.

Tax treaties

Uganda has double taxation agreements (DTAs) with the following countries:

  • Denmark
  • India
  • Italy
  • Mauritius
  • Netherlands
  • Norway
  • South Africa
  • United Kingdom
  • Zambia