Somalia

No net wealth/net worth tax found for Somalia. Not covered by PWC or EY worldwide tax guides. The official Somalia Revenue Directorate's "Direct Tax" page enumerates exactly three direct taxes: Corporate Income Tax, Rental (House Income) Tax, and Payroll Tax — no wealth tax among them. (Judgment call: omission-based, not an explicit statement of absence; Somalia's tax administration is also still developing post-conflict, so coverage may be incomplete.)