DJ · AfricaLU · Europe
Djibouti vs Luxembourg: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Djibouti's (30%) by 15.8pp. The 200-country average is 28%: both sit above it. Djibouti's figure is dated 2011-01-01 and Luxembourg's 2025-01-01, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | DJ | LU | Difference |
|---|---|---|---|
| Income Tax | 30% | 45.8% | LU +15.8 pplargest gap |
| Corporate Tax | 25% | 23.9% | DJ +1.1 pp |
| VAT | 7% | 17% | LU +10 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 30% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 (Article 15) · as of 2011-01-01 |
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −15.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Luxembourg | 23.9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +1.1 pp | Djibouti higher |
Between the two, Djibouti's corporate tax rate (25%) tops Luxembourg's (23.9%) by 1.1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Djibouti | 7% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01 |
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −10 pp | Luxembourg higher |
Between the two, Luxembourg's VAT rate (17%) tops Djibouti's (7%) by 10pp. The 181-country average is 15%: Djibouti sits below it, Luxembourg sits above it. Djibouti's figure is dated 2011-01-01 and Luxembourg's 2026-01-13, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.