Djibouti
Eastern Africa · DJ · 0 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 10% |
| Withholding — interest | 0% |
| Withholding — royalties | 10% |
| VAT / GST (standard) | 10% |
| Personal income (top rate) | 40% |
| Capital gains | 25% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- working in Djibouti for more than six months in a year (more than 183 days) triggers personal income tax on employment income
Djibouti’s personal income tax applies to individuals (nationals or foreigners) who work in Djibouti for more than six months, so stopping work and presence in Djibouti below this period generally ends tax liability, with no evidence of citizenship‑ or domicile‑based tails.
Source: Andersen Global – Djibouti tax country guide (summarizing Djibouti tax law)