Money makes the world go round, even in Theotown. One of the most common reasons players quit is hitting a “Death Spiral”—where your city runs out of money, services stop working, people leave, and your income crashes even further.

This guide will teach you how to avoid bankruptcy and become the richest mayor in the region.

Phase 1: The Early Game (Survival)

When you first start a map, you have limited funds and zero income. Every Theon counts.

The Magic Tax Rate: 7% - 9%

By default, taxes are usually set low. You can safely raise them effectively immediately.

  • Safe Zone: 7% to 9% for Poor, Middle, and Rich brackets.
  • Danger Zone: Going above 10% usually triggers happiness penalties. Sims will stop moving in or even riot.
  • Strategy: Set all residential brackets to 8% immediately. As your city grows and land value increases, wealthy citizens will demand lower taxes. Be prepared to drop the “Rich” tax rate to 7% later on to attract skyscraper residents.

Service Minimalism

The biggest money pit is Monthly Upkeep.

  • Do not build a Fire Station immediately unless there is a fire.
  • Do not build a Police Station until crime actually appears.
  • Schooling: Start with a single small elementary school. Do not build a High School until your “Middle Class” demand bar actually rises.

Avoid Loans!

Loans in Theotown have interest rates. Taking a loan to pay for daily expenses is a death sentence. Only take a loan if it is for an investment that generates profit (like a new zone that will bring in more tax revenue than the interest cost).

Phase 2: Mid-Game Optimization (Budget Sliders)

Once your city has a few thousand people, you need to micromanage your budget.

The Budget Panel

Go to the budget view. You can see sliders for Education, Health, Police, etc. You do not need these at 100%.

  • Scenario: You built a clinic. It has a capacity of 100 patients. You only have 20 sick people.
  • Action: Tap the clinic and lower its funding or lower the global health budget. Why pay for 100 doctors when you only need 20?
  • Warning: Be careful not to lower road maintenance too much, or roads will deteriorate and slow down traffic.

Toll Booths

One of the most underutilized money makers.

  • Placement: Place toll booths at the main entrances of your city or on the bridge connecting to the highway.
  • Effect: Every car that passes pays a small fee. In a city with heavy traffic, this can add up to thousands of Theons per month.
  • Downside: They slow down traffic slightly. Use them on “entrance” roads, not high-speed expressways.

Phase 3: Late Game (Infinite Wealth)

Once you are stable, it is time to get rich using advanced mechanics.

1. The D.S.A. (Daily Space Agency)

This is the ultimate endgame revenue source. The DSA allows you to launch rockets.

  • Step 1: Build the DSA Headquarters.
  • Step 2: Build a Launch Pad.
  • Step 3: Complete missions. You will need to supply materials (Industrial production is key here!).
  • Reward: Successful launches grant massive lump sums of cash and permanent happiness boosts. A Mars mission can fund your city for decades.

2. Regional Trading

If you play on a large region (multiple city maps), you can specialize using Regional Trading.

  • City A: A dirty industrial powerhouse with huge power plants.
  • City B: A clean paradise city with no power plants.
  • The Trade: City B buys power from City A.
  • The Profit: City A sells power at a premium markup. You can essentially become a “Utility Tycoon” by selling water, power, and waste disposal services to your neighbor cities.

3. Mining

Depending on the map, you might find resources like ore or oil.

  • Build the appropriate extraction facility.
  • These buildings generate raw income directly, separate from taxes.

Dealing with Bankruptcy

If you hit zero funds:

  1. Pause the game immediately.
  2. Raise taxes to max (temporarily) just to scrape a few pennies if needed (risky).
  3. Bulldoze expensive services. Delete that University you can’t afford.
  4. Take a “Bailout” Loan: Use the loan ONLY to build residential zones. More people = more tax. Do not use the loan to pay off the old debt.

By mastering these pillars—Taxation, Budgeting, and The DSA—you will never see red numbers again.