Djibouti
Eastern Africa · DJ · 0 treaties
What are the main tax rates in Djibouti?
Djibouti has a top personal income tax rate of 40%, a corporate tax rate of 25%, and a standard VAT of 10%.
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 |
Common questions
- What is the corporate tax rate in Djibouti?
- The corporate tax rate in Djibouti is 25%.
- What is the dividend withholding tax rate in Djibouti?
- The dividend withholding tax rate in Djibouti is 10%.
- How long does it take to become a tax resident in Djibouti?
- It takes 183 days to establish tax residency in Djibouti.
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)