Djibouti Tax & Investment Guides
17 guides covering Djibouti taxation, progressive PIT 0-40% (6 brackets), worldwide tax system, corporate tax IS 25% standard (no minimum tax), TVA 10% standard, social security total EE 4.5% + ER 13%, CGT as ordinary income, dividends 10% WHT / interest 10-15% WHT / royalties 15% WHT, registration duty 6-8%, Free Zone incentives, and key investment topics for 2026.
Personal Tax & Residency
Progressive PIT 0-40% (6 brackets), 183-day residency rule, worldwide taxation, Direction des Impôts administration
VAT & Indirect Tax
TVA 10% standard, 0% exports, registration threshold 10M DJF, Direction des Impôts administration
Business & Corporate Tax
IS 25% standard, no minimum tax, Investment Code incentives, Free Zone 10-year holiday
Investment & Savings
CGT as ordinary income, dividends 10% WHT, interest 10-15% WHT, royalties 15% WHT, crypto tax treatment
Property & Wealth Tax
Registration duty 6-8% on transfers, annual property tax 5% of cadastral rental value, CGT on property gains, no annual wealth tax
Employment & Social Security
CNSS EE 4.5%, ER 13% total, pension/family/health/workplace branches, capped at 1,500,000 DJF/month
Other Guides
Djibouti Calculators (7)
Free calculators for Djibouti salary, tax, and personal finance.
Djibouti Salary
Net pay after PIT 0-40%, social 4.5%.
Djibouti VAT
TVA 10% standard rate.
Djibouti Corporate Tax
IS 25%, no minimum tax.
Djibouti Property Tax
Registration ~7%, annual ~0.3%.
Djibouti Social Insurance
CNSS EE 4.5%, ER 13%.
Djibouti Income Tax
PIT 0-40% bracket calculator.
Compound Interest
Project investment growth.