DJ · Africa · DJF
Djibouti
Tax rates
Income Tax
30%
Top rate, progressive scale
Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 (Article 15) · as of 2011-01-01Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
7%
Standard rate
Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01
No verified data yet for: Capital Gains Tax, Crypto Tax, Wealth Tax.
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| DJF 0 | 2% |
| DJF 30,000 | 15% |
| DJF 50,000 | 18% |
| DJF 150,000 | 20% |
| DJF 600,000 | 30% |
Monthly bands under Article 15 of the 2011 Code Général des Impôts. A separate tax under the same Code (Chapitre 2) applies to non-salaried professional profits at rates not stated here.
Djibouti's tax on salaries and wages (impôt sur les traitements et salaires) is charged monthly under a progressive schedule reaching 30% on the portion of monthly remuneration above FD 600,000; a separate tax applies to non-salaried professional profits.
VAT
The standard VAT rate is a single rate of 7%, applicable to all taxable transactions.
In practice
- Filing
Businesses become liable for VAT once annual turnover reaches FD 80,000,000 (from the following year), or immediately once turnover crosses FD 120,000,000 within a year; liability lapses automatically after three consecutive years below the FD 80,000,000 threshold. Registered businesses file a monthly return and pay the tax due by the 20th of the following month.
Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01- Exemptions
A separate list of exemptions covers banking and insurance operations, most real-estate and securities transfers, imports and sales of newspapers, social, health, educational, sporting and religious services run by non-profit bodies, residential rents and undeveloped-land leases, public hospital care and licensed private-health and education services, and staple foodstuffs (rice, wheat flour, powdered milk, sugar, cooking oil) and certain pharmaceutical products.
Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01