Somalia Salary Calculator 2026
Free Somalia salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Somalia (2026)
Educational model - not tax advice. Currency USD. Somalia's income tax is legally denominated and administered in US dollars under the Income Tax Act 2025 (Federal Government of Somalia); the Somaliland administration is separate and not covered here.
Employee (PAYE / Personal Income Tax)
- Employment income tax is collected by the employer through PAYE withholding and remitted monthly to the Inland Revenue Department. The Income Tax Act 2025 rates are the latest enacted law and apply for the 2026 year of assessment on a calendar-year basis.
- Personal Income Tax is progressive on annual employment income (USD): 0% up to 1,200; 6% on 1,200 to 6,000; 12% on 6,000 to 18,000; and 18% above 18,000. The statute also publishes a monthly PAYE table equal to the annual table divided by 12. The rates apply marginally to the full gross salary.
- The Income Tax Act 2025 allows no deductions against employment income: there is no personal allowance, no standard deduction, and no expense or retirement-contribution relief. The 0% first band is the only de facto exemption.
- There are no mandatory employee or employer social-security or pension contributions in Somalia. The "7-15% employer contribution" quoted by some payroll vendors is commercial or voluntary, not statutory, and is excluded.
- Out of scope: the non-resident flat 18% rate and the resident-minor (under 18) flat 20% rate. This calculator models a standard single resident adult on the progressive schedule. Figures are shown in USD; the Somali shilling amount is not statutory and would require an FX layer.
Sources: Somalia Revenue Directorate - Income Tax Manual (English), Somalia Revenue Directorate - Direct Tax.
Self-employed (sole trader / individual business)
- Chargeable income is business income less allowable expenses (and prescribed depreciation allowances), with total deductions capped so they do not exceed 95% of income. The same progressive Personal Income Tax schedule as employment then applies: 0% up to 1,200; 6% on 1,200 to 6,000; 12% on 6,000 to 18,000; and 18% above 18,000 (annual, USD).
- Minimum tax on losses: if the business makes a loss, a minimum tax of 5% of income (revenue) is still payable, and the loss is carried forward separately.
- There is no mandatory social-security or pension contribution.
- Out of scope: the non-resident flat 18% and resident-minor flat 20% rates, the small-business and corporation turnover regime (USD 150 fixed / 1.5% / 15%), explicit depreciation class rates, and loss carry-forward.
Somalia Revenue Directorate - Income Tax Regulation No. 0141, 2025.