Djibouti Corporate Income Tax
Detailed corporate income tax rates and rules for Djibouti in 2026.
Corporate TaxDJF
The standard corporate tax rate is 25%. Free zone companies are exempt from corporate tax. A minimum tax applies. Special incentives are available for priority sectors.
Standard Rate
25%
How Djibouti Corporate Tax compares
Djibouti’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Djibouti
25%
Africa average
27.1%
Global average
22.2%
