Djibouti vs Panama: Corporate income tax (CIT) - statutory and targeted small business

Djibouti
25 Percentage of taxable income
in 2026
Panama
25 Percentage of taxable income
in 2026
Djibouti rank
44th
Panama rank
44th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Djibouti
  • Panama
0102030200020132026

How they compare

Djibouti currently reports 25 Percentage of taxable income against 25 Percentage of taxable income in Panama, a difference of 0 Percentage of taxable income.

Across all 20 years both countries report, Panama has been ahead every year.

Djibouti ranks 44th and Panama ranks 44th of 128 countries.

Panama has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Djibouti Panama Difference Ahead
2000s 25 Percentage of taxable income 30 Percentage of taxable income 5 Percentage of taxable income Panama
2010s 25 Percentage of taxable income 25.25 Percentage of taxable income 0.25 Percentage of taxable income Panama
2020s 25 Percentage of taxable income 25 Percentage of taxable income 0 Percentage of taxable income

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Djibouti or Panama?
Djibouti, at 25 Percentage of taxable income against 25 Percentage of taxable income in Panama as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Djibouti and Panama?
0 Percentage of taxable income, with Djibouti ahead.
How many years of comparable data are there for Djibouti and Panama?
20 years are reported by both, from 2007 to 2026.
How do Djibouti and Panama rank globally for corporate income tax (cit) - statutory and targeted small business?
Djibouti ranks 44th and Panama ranks 44th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Djibouti vs Panama: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/djibouti/panama/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.