Source-cited draft: personal 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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ITS band 1 — monthly income below DJF 30,000
2%Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html
ITS band 2 — monthly income DJF 30,000 to 50,000
15%Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html
ITS band 3 — monthly income DJF 50,000 to 150,000
18%Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html
ITS band 4 — monthly income DJF 150,000 to 600,000
20%Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html
ITS band 5 — monthly income above DJF 600,000
30%Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html
Rate structure
Progressive — bands applied to monthly taxable salary; bands are cumulative/marginal ((approx — confirm whether bands are marginal or slab))Impot sur les Traitements et Salaires (ITS), Code General des Impots
Taxable base for ITS
Gross salary less the employee's mandatory social security (CNSS) contributionsImpot sur les Traitements et Salaires (ITS), Code General des Impots — https://rivermate.com/guides/djibouti/taxes
Flat rate for engagements of less than one calendar month
15% flat on total remuneration paid in the monthImpot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html
Collection mechanism
Withheld at source by the employer (PAYE-equivalent) and remitted monthlyImpot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html
ITS payment / declaration deadline
15th day of the month following the salary monthImpot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html
Residence / source test
Employment income is taxed where the activity is carried out in Djibouti; territorial source rules apply ((approx — confirm))Code General des Impots (Djibouti)
Non-resident employees
Generally taxed on Djibouti-source employment income on the same ITS basis as residents; treaty relief limited (small treaty network) ((approx — confirm))Code General des Impots (Djibouti)
Tax-free threshold
No general nil-rate band under the official schedule — the lowest band (below DJF 30,000/month) is taxed at 2% DJF ((approx — some guides report a DJF 240,000/year 0% band; confirm))Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html
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