Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Djibouti
Africa
Lucky Nomads World Index
54.80 / 100
Global rank
#195
Corporate tax
25%
Personal tax
30%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index6.5 / 10
- Affordability Index6.0 / 10
- Entry Ease Index4.0 / 10
- Tax Freedom Index8.5 / 10
- WiFi Index5.6 / 10
- Admin Ease Index4.1 / 10
- Healthcare Index5.0 / 10
- City Comfort Index5.7 / 10
- WeatherComfort Index6.0 / 10
- Banking Index3.3 / 10
- GeoStability Index5.1 / 10
- Justice & Order Index4.3 / 10
- Quality of Life Index5.5 / 10
- Open Society Index4.0 / 10
- Flight Index3.0 / 10
- Environmental Quality Index5.3 / 10
- English Index3.3 / 10
- Wealth Protection Index6.8 / 10
- AI Access Index5.2 / 10
- Economic Openness Index5.5 / 10
- Market Depth Index4.3 / 10
- ClimateShield Index4.6 / 10
Country snapshot
- Capital
- Djibouti
- Population (approx.)
- 1,184,076
- Area (km²)
- 23,200 km²
- Currency code (ISO 4217)
- DJF
- Currency name
- Djiboutian franc
- Main airport IATA code
- JIB
- Airport name
- Djibouti-Ambouli International Airport
General facts
- Minimum monthly cost
- From $1,984/month
- Main languages
- French
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .dj
- Phone calling code
- +253
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highTerritorial
- Marginal PIT (personal income tax)
- 30%HighTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Territorial under Article 25 of the General Tax Code (profits realized within the territory of the Republic of Djibouti). KPMG 2017 Fiscal Guide describes resident companies as worldwide-taxed in practice, suggesting a hybrid interpretation in administrative application. No foreign branch exemption regime, no participation exemption codified.
Flat 25 percent on net profits under Article 56 of the General Tax Code (BIC, impôt sur les bénéfices industriels et commerciaux). Minimum lump-sum tax of 1 percent on turnover with a 120 000 DJF floor under Article 57, due in loss years. Free Zone entities under Loi 53/AN/04 are fully exempt from corporate tax for 50 years renewable.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
ITS taxes employment income from professional activities carried out on Djiboutian territory only (Articles 1 to 3 of the ITS section, CGI 2017). Foreign-source income generally not subject to taxation in Djibouti for tax residents, with no remittance trigger codified in the General Tax Code. No DTT network beyond a bilateral US agreement.
Progressive monthly ITS (Impôt sur les Traitements et Salaires) up to 30 percent above 600 000 DJF monthly under the General Tax Code 2017 schedule and KPMG Fiscal Guide 2017-2018. Oxford Business Group 2023 reports tax brackets extended to 40 percent above 2 000 000 DJF monthly without confirmation from a primary legislative source. No HNWI or expat special regime.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Djibouti Free Zones Tax Regime
AvailableTotal exemption from direct and indirect taxes for companies registered in Djibouti free zones (DFZ, DIFTZ, DDID and operator-managed zones) for a…
Djibouti Investment Code Regime A
AvailableInvestment Code Regime A grants approved companies investing at least 5 million DJF (approximately 28 000 USD) and creating a minimum number of…
Djibouti Investment Code Regime B
AvailableInvestment Code Regime B grants approved companies investing at least 50 million DJF (approximately 281 000 USD) or creating a minimum number of…
Djibouti Micro and Very Small Enterprises Special Tax Regime
AvailableSimplified flat-tax regime for micro-enterprises (turnover under 2 million DJF, 0-5 employees) and very small enterprises (turnover under 5 million…
You either qualify for Djibouti's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Djibouti. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Djibouti lists several residency and mobility routes across business founder routes and work (employer sponsored). Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
3 programmes listed · 3 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Carte de Résident Investisseur (Article 27 Loi 40/AN/19)
Work (employer sponsored)
2 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Free Zone Long-Stay Visa and Resident Card (DPFZA)
- Available
Permis de Travail (Work Permit)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Djibouti.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index8.5 / 10Very favorable tax environment
- Wealth Protection Index6.8 / 10Moderate wealth protection index
- SafetyShield Index6.5 / 10Moderate safety environment
Weakest dimensions
- Flight Index3.0 / 10
- English Index3.3 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
Compare Djibouti with…
Djibouti
Kiribati
Palestinian Territories
Mozambique
Iraq
BelarusSurprise meDiscover another country at random
Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
Is Djibouti really your strongest move?
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Djibouti lands, and opens the complete ranked shortlist across every scoring dimension.