---
name: dj-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "DJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Djibouti Personal Income Tax

## Personal income tax — Impot sur les Traitements et Salaires (ITS)

- **ITS band 1 — monthly income below DJF 30,000** — 2% percent  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html)_
- **ITS band 2 — monthly income DJF 30,000 to 50,000** — 15% percent  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html)_
- **ITS band 3 — monthly income DJF 50,000 to 150,000** — 18% percent  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html)_
- **ITS band 4 — monthly income DJF 150,000 to 600,000** — 20% percent  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html)_
- **ITS band 5 — monthly income above DJF 600,000** — 30% percent  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html)_
- **Rate structure** — Progressive — bands applied to monthly taxable salary; bands are cumulative/marginal ((approx — confirm whether bands are marginal or slab))  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots)_
- **Taxable base for ITS** — Gross salary less the employee's mandatory social security (CNSS) contributions  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://rivermate.com/guides/djibouti/taxes)_
- **Flat rate for engagements of less than one calendar month** — 15% flat on total remuneration paid in the month percent  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html)_
- **Collection mechanism** — Withheld at source by the employer (PAYE-equivalent) and remitted monthly  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html)_
- **ITS payment / declaration deadline** — 15th day of the month following the salary month  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html)_
- **Residence / source test** — Employment income is taxed where the activity is carried out in Djibouti; territorial source rules apply ((approx — confirm))  _(Code General des Impots (Djibouti))_
- **Non-resident employees** — Generally taxed on Djibouti-source employment income on the same ITS basis as residents; treaty relief limited (small treaty network) ((approx — confirm))  _(Code General des Impots (Djibouti))_
- **Tax-free threshold** — No general nil-rate band under the official schedule — the lowest band (below DJF 30,000/month) is taxed at 2% DJF ((approx — some guides report a DJF 240,000/year 0% band; confirm))  _(Impot sur les Traitements et Salaires (ITS), Code General des Impots — https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html)_

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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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/dj-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.