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Income tax - Individuals

Burundi

RefBand of annual taxable incomeTaxable incomeTaxTax on BandsCumulative tax on income
  FBU FBU % FBU FBU
First 0-150,000 150,000 0 0 0
Next 150,001-300,000 150,000 20 30,000 30,000
Over 300,001   30    

N/B: This is also applicable to non-residents

 

Kenya

RefBand of annual taxable incomeTaxable incomeTaxTax on BandsCumulative tax on income
  KShs KShs % KShs KShs
First 10,164 10,164 10 1,016 1,016
Next 9,576 19,740 15 1,436 2,452
Next 9,576 29,316 20 1,915 3,351
Next 9,576 38,892 25 2,394 4,368
Over 38,892   30   6,762

N/B: This is also applicable to non-residents

 

Rwanda

RefBand of annual taxable incomeTaxable incomeTaxTax on BandsCumulative tax on income
  Rwf Rwf % Rwf Rwf
First 0-30,000 30,000 0 - -
Next 30,000-100,000 70,000 20 14,000 14,000
Over 100,000   30    

N/B: This is also applicable to non-residents

 

United Republic of Tanzania

RefBand of annual taxable incomeTaxable incomeTaxTax on BandsCumulative tax on income
  TShs TShs % TShs TShs
First 170,000 170,000 0 - -
Next 190,000 360,000 13 24,700 24,700
Next 180,000 540,000 20 36,000 60,700
Next 180,000 720,000 25 45,000 105,700
Over 720,000   30    

The above rates apply in Mainland Tanzania. The Government of Zanzibar has separate powers to determine personal income tax rates applicable in Zanzibar and therefore the rates in Zanzibar may differ from those in Mainland Tanzania.

 

Uganda

i) Resident individual rate - monthly

RefBand of annual taxable incomeTaxable incomeTaxTax on BandsCumulative tax on income
  UShs UShs % UShs UShs
First 235,000 235,000 0 0 0
Next 100,000 335,000 10 10,000 10,000
Next 75,000 410,000 20 15,000 25,000
Over 410,000   30 plus 25,000*    

*(a) UShs 25,000 plus 30% of the amount by which chargeable income exceeds UShs 410,000 and

(b) Where chargeable income of an individual exceeds UShs 10,000,000 an additional 10% charged on the amount by which chargeable income exceeds UShs 10,000,000

 

ii) Non-Resident individual rate - monthly

RefBand of annual taxable incomeTaxable incomeTaxTax on BandsCumulative tax on income
  UShs UShs % UShs UShs
First 335,000 335,000 10 33,500 33,500
Next 75,000 410,000 20 15,000 48,500
Over 410,000   30 plus 48,500*    

*(a) UShs 48,500 plus 30% of the amount by which chargeable income exceeds UShs 410,000 and

(b) Where chargeable income of an individual exceeds UShs 10,000,000 an additional 10% charged on the amount by which chargeable income exceeds UShs 10,000,000


East African Community
EAC Close
Afrika Mashariki Road
P.O. Box 1096
Arusha
United Republic of Tanzania

Tel: +255 (0)27 216 2100
Fax: +255 (0)27 216 2190
Email: eac@eachq.org