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