Source-cited draft: vat / gst for Djibouti (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Standard VAT (TVA) rate
10Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee (https://www.pwc.co.za/en/publications/vat-in-africa/djibouti-overview.html)
Zero-rating
Exports of goods (and certain export services) are zero-rated percent ((approx — confirm))Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee (https://www.pwc.co.za/en/publications/vat-in-africa/djibouti-overview.html)
Exempt supplies
Certain essential goods and services are exempt (e.g. some basic foodstuffs and medical supplies) ((approx — confirm exemption list))Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee
VAT on bank commissions (Finance Law 2025)
VAT extended to bank commissionsFinance 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)
VAT registration threshold
Turnover threshold applies for compulsory registration ((approx — specific DJF threshold not confirmed; confirm with DGI))Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee
VAT return filing frequency
Monthly ((approx — confirm))Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee (https://www.pwc.co.za/en/publications/vat-in-africa/djibouti-overview.html)
VAT return / payment deadline
By the 15th day of the month following the tax period ((approx — confirm))Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee
Input VAT recovery
Registered taxpayers deduct input VAT against output VAT (standard credit-invoice method) ((approx — confirm))Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee
Reverse charge on imported services
Reverse charge generally applies to services received from non-resident suppliers ((approx — confirm))Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee
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