Source-cited draft: tax overview 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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Every figure is drawn from this Tax Guide and cited to its source.
National tax authority
Direction Generale des Impots (DGI), Ministry of Economy and Finance ((approx — confirm))Code General des Impots (Djibouti)
Currency
Djiboutian Franc (DJF), pegged to the US dollarCode General des Impots (Djibouti)
Tax year
Calendar year (1 January to 31 December) ((approx — confirm))Code General des Impots (Djibouti)
Basis of taxation
Broadly territorial — income sourced in Djibouti is taxed; foreign-source income is generally outside scope ((approx — confirm))Code General des Impots (Djibouti)
Standard corporate income tax rate
25%Code General des Impots (Djibouti) — impot sur les benefices (https://www.lawgratis.com/blog-detail/tax-laws-djibouti)
Top personal income tax (ITS) rate
30% (top marginal band of the salary tax, ITS)Impot sur les Traitements et Salaires (ITS), Code General des ImpotsView source ↗
Does a VAT/GST exist?
Yes — Taxe sur la Valeur Ajoutee (TVA), standard rate 10%Code General des Impots (Djibouti) — Taxe sur la Valeur AjouteeView source ↗
Minimum lump-sum tax (impot minimum forfaitaire)
1% of turnover excluding VAT, with a floor of DJF 120,000 ((approx — confirm))Code General des Impots (Djibouti) — impot minimum forfaitaireView source ↗
Main annual corporate filing deadline
31 March of the year following the tax year ((approx — confirm))Code General des Impots (Djibouti)View source ↗
Main monthly payroll/withholding deadline
15th day of the month following the period (ITS and CNSS)Code General des Impots (Djibouti); CNSS regulationsView source ↗
Commercial / company law framework
OHADA Uniform Acts apply (Djibouti is an OHADA member state) ((approx — confirm))OHADA Uniform Act on Commercial Companies and Economic Interest Groups
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Djibouti taxes income on a broadly territorial basis, administered by the Direction Generale des Impots (DGI) under the Ministry of Economy and Finance. The Code General des Impots is the principal source of tax law; OHADA accounting rules govern the books.
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Other Djibouti computations in the OpenAccountants Tax Library.