Somalia Personal Income Tax
Detailed personal income tax rates and rules for Somalia in 2026.
Income TaxSOS
Somalia levies income tax with rates up to 30%. Tax collection and enforcement remain limited due to ongoing governance challenges. Somaliland and Puntland regions may have their own tax arrangements.
| Income Range (SOS) | Tax Rate |
|---|---|
| Sh 0 – Sh 600K | 0% |
| Sh 600K – Sh 3.6M | 15% |
| Sh 3.6M+ | 30% |
Filing Deadline
Not formally established
Residency Rule
Tax residency rules are not well defined due to ongoing institutional development.
How Somalia Income Tax compares
Somalia’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Somalia
30%
Africa average
32.3%
Global average
27.7%