East & Southern Africa
Somalia: tax at a glance
A nominal tax code with very limited administration outside Mogadishu, where the US dollar circulates widely. Any published rate should be treated as indicative only.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
- Personal income (top)
- NoneThere is no functioning general personal income tax administration nationally.
- Corporate income
- None
- Capital gains
- Not administered in practice.
- VAT / Sales tax
- 5%
- Dividends (WHT)
- None
- Interest (WHT)
- None
- Royalties (WHT)
- None
- Social security (employee)
- None
- Social security (employer)
- None
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax is collected in some municipalities.
- Other
- Revenue is largely collected through customs at Mogadishu port and airport. Federal and state fiscal authority is contested.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.