Djibouti: Collection and compliance rules for outbound transfer tax
Banks, mobile telephone companies, and money-transfer agents must withhold the tax at source.
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