An individual is resident for a year of income if that individual satisfies any one of the conditions below:
- The individual has a permanent home in Uganda.
- The individual is present in Uganda:
- for a period of, or periods amounting in aggregate to, 183 days or more in any 12-month period commencing or ending in the year of income, or
- during the year of income and in each of the two preceding years of income for periods averaging more than 122 days in each such year of income.
- The individual is an employee or official of the government of Uganda posted abroad during the year of income.