---
name: dj-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "DJ"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Djibouti VAT / GST

## Value added tax — Taxe sur la Valeur Ajoutee (TVA)

- **Standard VAT (TVA) 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))_
- **Zero-rating** — Exports of goods (and certain export services) are zero-rated percent ((approx — confirm)) (approx — confirm)  _(Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee (https://www.pwc.co.za/en/publications/vat-in-africa/djibouti-overview.html))_
- **Exempt supplies** — Certain essential goods and services are exempt (e.g. some basic foodstuffs and medical supplies) ((approx — confirm exemption list)) (approx — confirm exemption list)  _(Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee)_
- **VAT on bank commissions (Finance Law 2025)** — VAT extended to bank commissions  _(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))_
- **VAT registration threshold** — Turnover threshold applies for compulsory registration ((approx — specific DJF threshold not confirmed; confirm with DGI)) (approx — specific DJF threshold not confirmed; confirm with DGI)  _(Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee)_
- **VAT return filing frequency** — Monthly ((approx — confirm)) (approx — confirm)  _(Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee (https://www.pwc.co.za/en/publications/vat-in-africa/djibouti-overview.html))_
- **VAT return / payment deadline** — By the 15th day of the month following the tax period ((approx — confirm)) (approx — confirm)  _(Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee)_
- **Input VAT recovery** — Registered taxpayers deduct input VAT against output VAT (standard credit-invoice method) ((approx — confirm)) (approx — confirm)  _(Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee)_
- **Reverse charge on imported services** — Reverse charge generally applies to services received from non-resident suppliers ((approx — confirm)) (approx — confirm)  _(Code General des Impots (Djibouti) — Taxe sur la Valeur Ajoutee)_

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