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Djibouti: Tax measures in Finance Law 2025

Direct and indirect tax and customs measures in Finance Law 2025

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April 16, 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

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