East & Southern Africa
Somalia tax rates 2026
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
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.