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Djibouti: Collection and compliance rules for outbound transfer tax

Banks, mobile telephone companies, and money-transfer agents must withhold the tax at source.

July 6, 2026

The president of Djibouti in April 2026 issued Arrêté n° 2026-087/PR/MB, setting application, declaration, and collection rules for the outbound international transfer tax created by Article 6 of the 2025 Rectificative Finance Law.

Banks, mobile telephone companies, and money-transfer agents must withhold the tax at source, file monthly declarations, and remit collections to the Treasury by the 10th day of the following month.


For more information, contact a KPMG tax professional in Côte d’Ivoire:

Ndeye Diarra Diouf | dndeye@kpmg.ci

Ismail Maiga | ismailmaiga@kpmg.ci

Jean-Pierre Kouassi | jean-pierrekouassi@kpmg.ci

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