Who must file
In most countries, anyone with income above the tax-free amount who was not fully taxed through payroll withholding must file: the self-employed, landlords, company directors and anyone with more than one income source. Companies file their own return. Check Inland Revenue Department, Ministry of Finance's rules for employees, who are sometimes exempt or auto-assessed.
Tax year and deadline
Every country fixes a tax year and a filing deadline a few months after it ends. Inland Revenue Department, Ministry of Finance publishes both. Put the deadline in your calendar with a reminder a month before, because late filing is penalised even when no tax is due.
What you need
- Your TIN and login for Inland Revenue Department, Ministry of Finance's online service.
- Employment income statements from each employer showing pay and tax withheld.
- Your invoices, bank statements and expense records if you are self-employed.
- Certificates for pension contributions, insurance, donations and other reliefs you will claim.
- Last year's return, to check nothing is missed.
Filing step by step
- Log in to Inland Revenue Department, Ministry of Finance's online service and open the return for the year.
- Check any pre-filled income against your own records and add anything missing.
- Enter business income and allowable expenses, then reliefs and deductions with the supporting figures.
- Review the calculation, submit, and save the acknowledgement. Pay any balance by the payment deadline.
Penalties for filing or paying late
The Income Tax Manual (November 2025) quotes Article 68 of the Revenue Administration Regulation 2024: a taxpayer or withholding agent who fails to submit a required return, report or payment in time is liable to an administrative penalty of up to USD 500 or 2% of the unpaid tax per month, whichever is higher, and continued failure may lead to further enforcement. For income tax the annual return and any balance are due by 31 March of the following year, or three months after the end of an approved non-calendar tax year. The Manual does not give a separate interest rate.
Employees and salary tax
Employers in Somalia withhold income tax from salaries and pay it to Inland Revenue Department, Ministry of Finance. Keep your payslips and the annual statement; the return reconciles what was withheld against what is due, and refunds arise when too much was taken.
If you are late
Late returns attract a fixed penalty and late payment attracts interest, both set by Inland Revenue Department, Ministry of Finance. File even if you cannot pay in full; penalties for not filing are usually heavier than for paying late, and most authorities allow instalment plans.