6.5 Non-residents with income from the jurisdiction

6.5     Non-residents with income from the jurisdiction

Non-resident in Uganda must pay income tax on earnings at rates that differ from resident employees. See 2.1.1.

There are some specific types of employment income earned by non-residents which are exempt from Ugandan income tax (Income Tax Act Cap 340, s 21).

Public service

The official employment income (and foreign-sourced income) derived by a person in the public service of the government of a foreign country is tax exempt if:

1.  

   •     the person is either a non-resident person or is a resident individual solely by reason of performing such service