Income tax - Individuals
Burundi
| Ref | Band of annual taxable income | Taxable income | Tax | Tax on Bands | Cumulative 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
| Ref | Band of annual taxable income | Taxable income | Tax | Tax on Bands | Cumulative 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
| Ref | Band of annual taxable income | Taxable income | Tax | Tax on Bands | Cumulative 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
| Ref | Band of annual taxable income | Taxable income | Tax | Tax on Bands | Cumulative 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
| Ref | Band of annual taxable income | Taxable income | Tax | Tax on Bands | Cumulative 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
| Ref | Band of annual taxable income | Taxable income | Tax | Tax on Bands | Cumulative 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