Paying Taxes in Djibouti

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Djibouti, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
social security contributions12 36various ratesgross salaries17.7 
Corporate income tax5 3025% of profits or 1% of turnover 17.7 
Business license (patente)1 -various ratesFD 120,0001.2 
Fuel tax1 - included in price of fuel0.9 
unbuilt property tax1 -25.0%rental value0.8 
vehicle tax1 -various ratesFD 30,0000.3 
local tax (trash collection etc)1 -4.5%built property rental value0.1 
sales tax12 4820.0%sales withheld
stamp duty1 -various ratesper page or transaction small amount
Totals:35 114  38.7 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.