Djibouti: Tax measures in Finance Law 2025
Direct and indirect tax and customs measures in Finance Law 2025
The government of Djibouti enacted Finance Law 2025, effective January 1, 2025.
Key measures include:
- Environmental levy on plastic bottles
- Value added tax (VAT) on bank commissions
- Increase in excise duties on certain goods
- 0.2% withholding tax on mobile money transactions
- Adjustments to business license duties, stamp duties, and transfer taxes
- Repeal of withholding tax exemptions on certain dividends and services
- Reintroduction of the minimum lump-sum tax exemption for state-owned petroleum companies
- Various customs duty measures, including exemptions for AfCFTA and COMESA imports, required certificates of origin for COMESA imports, clarified re-exportation duties, and specified customs duties on equipment transfers
For more information, contact a KPMG tax professional in West Africa:
Gueye, Aziz Gueye | azizgueye@kpmg.ci
Brahim Deye | bdeye@kpmg.ci
Ndeye Diarra Diouf | dndeye@kpmg.ci