Uganda
Taxed as business income on the progressive 0-40% scale after expenses, with an optional sub-UGX 150m presumptive turnover tax. Crypto received is converted to UGX and taxed as ordinary income; URA is expanding crypto enforcement.
Business income (proceeds from carrying on a business / independent services) - ordinary income tax, not capital gains.
Progressive resident scale 0-40% (top 40% over UGX 120m/yr); small-business presumptive 0-1.5% of turnover available below UGX 150m.
NSSF compulsory only for employers; the self-employed can enrol voluntarily (~15% of self-declared income).
Register for income tax with URA and file annual returns; deduct expenses. Presumptive (turnover) tax is an option for qualifying small businesses.
No specific crypto tax regime; USDC payouts are valued in UGX and taxed as business income under general rules. URA is building capacity to tax the crypto sector.