Djibouti Personal Income Tax
Detailed personal income tax rates and rules for Djibouti in 2026.
Income TaxDJF
Djibouti levies progressive income tax with rates from 2% to 30%. Employment income is subject to withholding. Free zone employees may benefit from exemptions.
| Income Range (DJF) | Tax Rate |
|---|---|
| Fdj 0 – Fdj 50K | 2% |
| Fdj 50K – Fdj 150K | 15% |
| Fdj 150K – Fdj 600K | 18% |
| Fdj 600K+ | 30% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if they have their habitual abode in Djibouti.
How Djibouti Income Tax compares
Djibouti’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Djibouti
30%
Africa average
32.3%
Global average
27.7%
