Commentary

6.5 Non-residents with income from the jurisdiction

Uganda
Uganda | Commentary

6.5 Non-residents with income from the jurisdiction

Uganda | Commentary

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

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