---
name: dj-corporate-income-tax
description: "Source-cited draft: corporate income tax for Djibouti (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/dj-corporate-income-tax"
  jurisdiction: "DJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Djibouti Corporate Income Tax

## Corporate income tax — impot sur les benefices

- **Standard corporate income tax rate** — 25% percent  _(Code General des Impots (Djibouti) — impot sur les benefices (https://www.lawgratis.com/blog-detail/tax-laws-djibouti))_
- **Tax base** — Net accounting profit adjusted for tax (income less deductible business expenses), prepared under OHADA accounting ((approx — confirm))  _(Code General des Impots (Djibouti))_
- **Minimum lump-sum tax (impot minimum forfaitaire) rate** — 1% of annual turnover excluding VAT percent ((approx — confirm))  _(Code General des Impots (Djibouti) — impot minimum forfaitaire (https://www.lawgratis.com/blog-detail/tax-laws-djibouti))_
- **Minimum lump-sum tax floor** — DJF 120,000 minimum, payable even in loss years DJF ((approx — confirm))  _(Code General des Impots (Djibouti) — impot minimum forfaitaire (https://www.lawgratis.com/blog-detail/tax-laws-djibouti))_
- **Withholding tax on dividends** — 10% percent ((approx — confirm; Finance Law 2025 repealed certain dividend WHT exemptions))  _(Code General des Impots (Djibouti) (https://rivermate.com/guides/djibouti/taxes))_
- **Withholding tax on interest** — Withholding applies on certain interest payments ((approx — rate not confirmed; confirm with DGI))  _(Code General des Impots (Djibouti))_
- **Withholding tax on royalties / payments to non-residents** — Withholding applies on royalties and certain service fees paid to non-residents ((approx — rate not confirmed; confirm with DGI))  _(Code General des Impots (Djibouti))_
- **Withholding tax on mobile money transactions (Finance Law 2025)** — 0.2% on mobile money transactions percent  _(Finance Law 2025 (Loi de Finances 2025), Djibouti (https://kpmg.com/us/en/taxnewsflash/news/2025/04/tnf-djibouti-tax-measures-in-finance-law-2025.html))_
- **Capital gains** — Business capital gains are generally included in taxable profit and taxed at the 25% corporate rate ((approx — confirm))  _(Code General des Impots (Djibouti))_
- **Annual return filing deadline** — 31 March of the following year ((approx — confirm))  _(Code General des Impots (Djibouti) (https://rivermate.com/guides/djibouti/taxes))_
- **Payment** — Tax due with the annual return, subject to any instalment/advance payment requirements ((approx — confirm instalment schedule))  _(Code General des Impots (Djibouti))_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `dj-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/dj-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.