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

# Djibouti Tax Overview

## The Djibouti tax system at a glance

Djibouti taxes income on a broadly territorial basis, administered by the Direction Generale des Impots (DGI) under the Ministry of Economy and Finance. The Code General des Impots is the principal source of tax law; OHADA accounting rules govern the books.

- **National tax authority** — Direction Generale des Impots (DGI), Ministry of Economy and Finance ((approx — confirm))  _(Code General des Impots (Djibouti))_
- **Currency** — Djiboutian Franc (DJF), pegged to the US dollar  _(Code General des Impots (Djibouti))_
- **Tax year** — Calendar year (1 January to 31 December) ((approx — confirm))  _(Code General des Impots (Djibouti))_
- **Basis of taxation** — Broadly territorial — income sourced in Djibouti is taxed; foreign-source income is generally outside scope ((approx — confirm))  _(Code General des Impots (Djibouti))_
- **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))_
- **Top personal income tax (ITS) rate** — 30% (top marginal band of the salary tax, ITS) percent  _([Impot sur les Traitements et Salaires (ITS), Code General des Impots](https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html))_
- **Does a VAT/GST exist?** — Yes — Taxe sur la Valeur Ajoutee (TVA), standard rate 10% percent  _([Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee](https://www.pwc.co.za/en/publications/vat-in-africa/djibouti-overview.html))_
- **Minimum lump-sum tax (impot minimum forfaitaire)** — 1% of turnover excluding VAT, with a floor of DJF 120,000 ((approx — confirm))  _([Code General des Impots (Djibouti) — impot minimum forfaitaire](https://www.lawgratis.com/blog-detail/tax-laws-djibouti))_
- **Main annual corporate filing deadline** — 31 March of the year following the tax year ((approx — confirm))  _([Code General des Impots (Djibouti)](https://rivermate.com/guides/djibouti/taxes))_
- **Main monthly payroll/withholding deadline** — 15th day of the month following the period (ITS and CNSS)  _([Code General des Impots (Djibouti); CNSS regulations](https://www.ministere-finances.dj/ITS%20IMPOTS%20DIRECT.html))_
- **Commercial / company law framework** — OHADA Uniform Acts apply (Djibouti is an OHADA member state) ((approx — confirm))  _(OHADA Uniform Act on Commercial Companies and Economic Interest Groups)_

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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).

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