25% standard rate (Business Profit Tax); 3-year exemption for newly registered companies.
Progressive, reported ranges of roughly 2% to 30-33% depending on source.
10% standard VAT.
An individual is resident for tax purposes if they have a permanent home in Djibouti, or have been present for at least 183 days in a calendar year, confirmed via two independent sources. Djibouti operates a territorial system for non-residents (taxed only on Djibouti-source income) combined with worldwide taxation for residents, who receive a foreign tax credit for taxes paid abroad.
No Controlled Foreign Company regime was identified in reliable sources this session. This is a genuine gap rather than a confirmed absence.
No statutory thin capitalization ratio was identified in reliable sources this session.
No domestic FBAR/Form 8938-equivalent requiring Djibouti residents to self-report their own foreign accounts was identified. Djibouti is a member of the OECD Global Forum on Transparency and Exchange of Information for Tax Purposes and the Africa Initiative, confirmed via BRITACOM, indicating institutional participation in international tax transparency standards, though specific CRS/FATCA operational status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Djibouti accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Djibouti has approximately 3 double taxation agreements, confirmed via TaxAtlas, with named partners including France, Ethiopia, and Somalia, confirmed via a separate source. Djibouti is actively negotiating additional tax treaties with several jurisdictions, confirmed via BRITACOM (of which Djibouti is a Council member) - consistent with a narrow but expanding network rather than a static one.