Rate
—
Duration
10 years
Prior non-residency
—
required before applying
Standard top income tax
30.0%
Djibouti, without the regime
Overview
- Regime
- Code des investissements (approved projects)
- Country
- Djibouti
- Type
- Exemption
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- Investment-agreement companies may receive up to ten years’ exemption from industrial and commercial profits tax and other incentives.
- Eligibility
- Projects approved under the Investment Code (Regime A or B) meeting capital and activity tests.
- Benefits
- Up to ten years’ exemption from tax on industrial and commercial profits; licence-fee holidays; possible property-tax relief on approved buildings.
- Requirements
- Formal approval and compliance with investment-agreement conditions.
- Limitations
- Minimum forfaitaire tax may still apply to some exempt entities; benefits are project-specific.
- Income types covered
- Approved industrial and commercial profits
- Duration details
- Typically ten years from start of operations for profit-tax exemption (varies by regime and approval).
Other regimes in Djibouti
| Name | Type | Rate |
|---|---|---|
| Zone franche (Free Zone Code) | Free zone | 0.0% |
View source Investment Code (UNCTAD translation)