Source-cited draft: corporate income tax for Djibouti (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Use OpenAccountants for Corporate Income Tax in Djibouti.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
25%Code General des Impots (Djibouti) — impot sur les benefices (https://www.lawgratis.com/blog-detail/tax-laws-djibouti)
Tax base
Net accounting profit adjusted for tax (income less deductible business expenses), prepared under OHADA accountingCode General des Impots (Djibouti)
Minimum lump-sum tax (impot minimum forfaitaire) rate
1% of annual turnover excluding VATCode General des Impots (Djibouti) — impot minimum forfaitaire (https://www.lawgratis.com/blog-detail/tax-laws-djibouti)
Minimum lump-sum tax floor
DJF 120,000 minimum, payable even in loss yearsCode General des Impots (Djibouti) — impot minimum forfaitaire (https://www.lawgratis.com/blog-detail/tax-laws-djibouti)
Withholding tax on dividends
10%Code General des Impots (Djibouti) (https://rivermate.com/guides/djibouti/taxes)
Withholding tax on interest
Withholding applies on certain interest paymentsCode General des Impots (Djibouti)
Withholding tax on royalties / payments to non-residents
Withholding applies on royalties and certain service fees paid to non-residents
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Other Djibouti computations in the OpenAccountants Tax Library.
Withholding tax on mobile money transactions (Finance Law 2025)
0.2% on mobile money transactionsFinance Law 2025 (Loi de Finances 2025), Djibouti (https://kpmg.com/us/en/taxnewsflash/news/2025/04/tnf-djibouti-tax-measures-in-finance-law-2025.html)
Capital gains
Business capital gains are generally included in taxable profit and taxed at the 25% corporate rateCode General des Impots (Djibouti)
Annual return filing deadline
31 March of the following yearCode General des Impots (Djibouti) (https://rivermate.com/guides/djibouti/taxes)
Payment
Tax due with the annual return, subject to any instalment/advance payment requirementsCode General des Impots (Djibouti)
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