Phone: +252611100850 | Mogadishu, Somalia

Direct Tax

  1. Property Tax

Property Tax: it is mandatory for anyone who gets a benefit from a home based on the amount of income earned in a certain amount. Quarterly; Law Lr.5 November 5, 1966

No

Income

Percentage % * 2% Stump due/Bollo

1.     

$500      ——–      $20,000

15%

2.     

$ 20,010    and above

22.5%

  1. Employees Tax

Employees Tax: It is mandatory for anyone who benefits from the Employment within the country such as Salaries and Allowances and will be assessed as per earning income. Monthly; Law Lr.5 November 5, 1966

No

Income

Percentage % * 2% Stump due/Bollo

1.     

$0   ——–     $200

0%

2.     

$201    —-   $800

6%

3.     

$801    —-    $1,500

12%

4.     

$1,500  and Above

18%

  1. Business/Commercial Tax

Business/Commercial Tax: It happens once a year on Business profits, such as industry, agriculture, industry, business and etc. and it is measured by a certain percentage. Yearly; Law Lr.5 November 5, 1966

No

Income

Percentage % * 2% Stump due/Bollo

1.     

$2,400——$3,600

9%

2.     

$3,620——$4,800

11%

3.     

$4,820——$6,000

13%

4.     

$6,020——$7,200

15%

5.     

$7,220——$8,400

17%

6.     

$8,420——$9,600

19%

7.     

$9,620——$10,800

22%

8.     

$10,900——$18,000

25%

9.     

$18,100——$30,000

28%

10.  

$30,000 and Above

30%

 

Indirect Tax

Sales Tax

VAT: It is mandatory when the product comes in or goes through the exchange of goods or services, whether or not the price is exchanged. Law No.2 7.1.1984

No

Description

Percentage %

1.     

Exporting goods

5%

2.     

Wholesalers

5%

3.     

Hotel Invoice

5%

4.     

Energy & Water

5%

5.     

Health & Education 

5%

6.     

Products manufactured by industry.

5%

7.     

Other businesses

5%

8.     

Enterprises Providing Supply Services

10%

9.     

Telecommunications

15%

10.  

Remittances & Banks

25%

*Invoices due to VAT, Are not followed Stamp due/Bollo.

Stamp Tax (Moorka)

Stamp Tax (Moorka): it is mandatory for all activities in the country that are described in this Law. And this taxation is a two-dimensional fixed and a change tax. Law No 6 December, 1966

No

Fixed tax (Description)

Value of Stamp

1.     

civilian activities

$5 per paper

2.     

Management activities

$10 per paper

3.     

Activities of Courts

$10 per paper

4.     

Activities and Foreign documents

$20 per paper

5.     

evidence Shipping

$40 per paper

6.     

Registration of daily Books

$10 / 100 papers

  • Change Tax: it is calculated by percentage of 2% of the cost of the activities and documents required.

Road Tax

Road Tax: it is mandatory for every vehicle in the country except government vehicles, emergency vehicles, fire trucks, embassies of vehicles, United Nations vehicles; and measured HP (Horse Power) the power of the car and cargo can be taken. Four/five types Private cars, Taxi cars, Buses cars and Heavy Truck cars. Law No.4 28 December 1965

  1. Private cars

NO

Description

quarterly + $2 Stump due/Bollo

1.     

Da oltr 8 HP a 11 HP

$30

2.     

Da oltr 11 HP a 14 HP

$35

3.     

Da oltr 14 HP a 18 HP

$40

4.     

Da oltr 18 HP a 22 HP

$45

5.     

Da oltr 22 HP a 26 HP

$50

6.     

Da oltr 26 HP a 30 HP

$55

7.     

Da oltr 30 HP a 35 HP

$60

8.     

oltr 35 HP

$65

  1. Taxi cars

NO

Description

quarterly + $2 Stump due/Bollo

1.     

Da oltr 8 HP a 11 HP

$55

2.     

Da oltr 11 HP a 14 HP

$60

3.     

Da oltr 14 HP a 18 HP

$65

4.     

Da oltr 18 HP a 22 HP

$70

5.     

Da oltr 22 HP a 26 HP

$75

6.     

Da oltr 26 HP a 30 HP

$80

7.     

Da oltr 30 HP a 35 HP

$85

8.     

oltr 35 HP

$90

  1. Buses

  NO

Description

quarterly  + $2 Stump due/Bollo

1.     

Da oltr 15 HP a 20 HP

$70

2.     

Da oltr 20 HP a 30 HP

$75

3.     

Da oltr 30 HP a 40 HP

$80

4.     

Da oltr 40 HP a 50 HP

$85

5.     

oltr 50 HP

$90

  1. Heavy Tuck

NO

Description

quarterly  + $2 Stump due/Bollo

quarterly Rimoorka  + $2 Stump due/Bollo

1.     

Da oltr q.li 20 a q.li 70

$50

$40

2.     

oltr 50 HP

$50

$40

  1. Mooto

NO

Description

quarterly

1.     

Mooto

$18

 

Registration Tax

Registration Tax: it is mandatory for every assets tangible and intangible transfers for Sales, contracts, rents for real state and so on. Law No.1454 22/12/1938

No

Description

quarterly $

1.     

Invoices

3%

2.     

Agreements

3%

3.     

Contracts

3%

4.     

Rent cars

3%

5.     

Rent houses

3%

6.     

Registration for intangible assets

11%

7.     

Registration rent

1%

8.     

Registration purchase for new cars

2%

9.     

Rahanka

10%

10.  

Founder for company their capital

5%

11.  

General transfers

3%

12.  

Car transfer

3%

13.  

The inheritance of the same born and separated male

10%

14.  

The inheritance for four elderly

15%

15.  

The inheritance for more than four elderly

20%

16.  

Rahanka change

5%

17.  

Possession / same ownership

3%

18.  

Renew Agreements

1%

19.  

Others

1%

 

Production Tax

Property Tax: it is mandatory for domestic manufactured goods must be paid every ten days within the first 10 days of the next.    Law No.3 23 May, 1985

  No

Description

Percentage %

1.     

Sweets such as Chocolate etc.

15%

2.     

Sweet drinks

12%

3.     

Fruit and Meat Fruit

10$

4.     

Buckets & other similar

5%

5.     

Other ingredients from additives that add to cereals except for medicines and related products

10%

6.     

Cigarette and Tobacco

100%

7.     

Shampoo & hair oil

20%

8.     

Local sugar (except foreign import sugar)

60%

9.     

Mineral water

10%

10.  

Pure Alcohol

100%

11.  

Tomato & Khal

10%

12.  

Mechanical skin and materials

15%

13.  

Perfume

20%

14.  

Spaghetti and similar items

15%

15.  

Lipoprotein

10$

16.  

Cloth

5%

17.  

Milk and production of milk

5%

18.  

Cartons and similar products

5%

19.  

Home Furnishings and Offices

5%

20.  

Maintenance equipment

5%

21.  

Other products manufactured in the country not specifically speculated, except meat, fish, pasta and oil

5%