- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source
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 (impôt général de solidarité / 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
- --
- Social security (employee)
- 6.0%
- Social security (employer)
- 15.7%
- Dividend withholding
- --
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- --
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 years’ exemption from indus... | -- | 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 was not located in the CGI text reviewed in this pass—confirm against current administrative guidance if residency is borderline.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- Code général des impôts (Journal officiel) (accessed Oct 9, 2026) ITS art. 15–16, IBP 25% art. 56, IMF 1% turnover art. 60, real-estate gains 5% art. 67, non-resident WHT 10% arts. 70–75, financial income 20% arts. 80–82, TVA 7% art. 187
- Ministère des Finances — ITS (accessed Oct 9, 2026) Salary tax progressive monthly brackets and employer withholding rules
- CNSS — cotisations (accessed Oct 9, 2026) Employer 15.7% and employee 6% on total remuneration (21.7% combined)
- OECD BEPS Action 6 peer review — 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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- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source
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- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source
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- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source
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- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source
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- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source
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- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source
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- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source
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- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source
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- Brackets updated
Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty_count 3→0, free-zone/investment regimes, sources and prose Source