- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source
DJ
Djibouti
Eastern Africa
DJF
DJ Β· DJI Β· #146 Β· 5 cities
Nomad score
35/100
Compare
Top income tax
30.0%
Territorial system
Corporate tax
25.0%
TVA
7.0%
standard rate
Tax residency
183 days
Djibouti tax profile
Data year: 2026
- Tax system
- Territorial Djibouti taxes income arising from activities carried out in Djibouti or considered Djiboutian-source (impΓ΄t gΓ©nΓ©ral de solidaritΓ© / schedular levies). Employment income is taxed through the salary tax (ITS) with monthly progressive brackets; business profits face corporate income tax (IBP) at 25% or a 1% minimum tax on turnover in some cases. Non-residents pay withholding tax on many Djibouti-source service and IP payments.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 25.0%
- TVA
- 7.0%
- Capital gains tax
- Rate not recorded
- Social security (employee)
- 6.0%
- Social security (employer)
- 15.7%
- Dividend withholding
- Rate not recorded
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- Treaty count not recorded
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| DJF 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| DJF 0 | DJF 360,000 | 2.0% |
| DJF 360,000 | DJF 600,000 | 15.0% |
| DJF 600,000 | DJF 1,800,000 | 18.0% |
| DJF 1,800,000 | DJF 7,200,000 | 20.0% |
| DJF 7,200,000 | and above | 30.0% |
Special regimes (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Zone franche (Free Zone Code) Licensed free-zone companies are exempt from direct taxes (including corporate i... | 0.0% | 50yr | Active |
| Code des investissements (approved projects) Investment-agreement companies may receive up to ten yearsβ exemption from indus... | No rate or amount recorded | 10yr | Active |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax is tied to carrying on activity or receiving Djiboutian-source income; non-residents without a residence in Djibouti must appoint a local tax representative within 30 days of arrival (CGI art. 87). A 183-day calendar-year presence test is widely applied in practice for individual tax residence but does not appear in the CGI text; confirm against current administrative guidance if residency is borderline.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 β 12-31
Sources
- Code gΓ©nΓ©ral des impΓ΄ts (Journal officiel) (accessed Oct 9, 2026) ITS art. 15β16, IBP 25% art. 56, IMF 1% turnover art. 60, real-estate gains 5% art. 67, non-resident WHT 10% arts. 70β75, financial income 20% arts. 80β82, TVA 7% art. 187
- MinistΓ¨re des Finances β ITS (accessed Oct 9, 2026) Salary tax progressive monthly brackets and employer withholding rules
- CNSS β cotisations (accessed Oct 9, 2026) Employer 15.7% and employee 6% on total remuneration (21.7% combined)
- OECD BEPS Action 6 peer review β Djibouti (accessed Oct 9, 2026) No income-tax treaties in force
- PKF Doing Business in Djibouti (accessed Oct 9, 2026) Territorial framing, headline CIT/VAT figures (secondary; VAT rate conflicts with CGI)
Change history
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- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source
-
- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source
-
- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source
-
- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source
-
- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source
-
- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source
-
- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source
-
- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source
-
- Income tax brackets updated
Full refresh β brackets, CNSS, WHT, TVA 10β7%, treaty count 3β0, free-zone/investment regimes, sources and descriptions Source