Corporate income tax (CIT) … rates Combined corporate income tax rate in Djibouti
Djibouti: Corporate income tax (CIT) … rates Combined corporate income tax rate was 25 Percentage of taxable income in 2026. ▬ Flat
Latest (2026)
25 Percentage of taxable income
Change on year
unchanged
World rank
44th
of 128 countries
All-time high
25 Percentage of taxable income
in 2007
All-time low
25 Percentage of taxable income
in 2007
Years of data
20
2007–2026
Corporate income tax (CIT) - statutory and targeted small business in Djibouti, 2007–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Djibouti recorded 25 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the highest value across all 20 years on record.
That represents a change of unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Djibouti peaked at 25 Percentage of taxable income in 2007 and was at its lowest, 25 Percentage of taxable income, in 2007.
That places Djibouti 44th out of 128 countries with data for 2026, putting it in the middle of the range.
Corporate income tax (CIT) … rates Combined corporate income tax rate in Djibouti, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2007 | 25 Percentage of taxable income | — |
| 2008 | 25 Percentage of taxable income | +0.0% |
| 2009 | 25 Percentage of taxable income | +0.0% |
| 2010 | 25 Percentage of taxable income | +0.0% |
| 2011 | 25 Percentage of taxable income | +0.0% |
| 2012 | 25 Percentage of taxable income | +0.0% |
| 2013 | 25 Percentage of taxable income | +0.0% |
| 2014 | 25 Percentage of taxable income | +0.0% |
| 2015 | 25 Percentage of taxable income | +0.0% |
| 2016 | 25 Percentage of taxable income | +0.0% |
| 2017 | 25 Percentage of taxable income | +0.0% |
| 2018 | 25 Percentage of taxable income | +0.0% |
| 2019 | 25 Percentage of taxable income | +0.0% |
| 2020 | 25 Percentage of taxable income | +0.0% |
| 2021 | 25 Percentage of taxable income | +0.0% |
| 2022 | 25 Percentage of taxable income | +0.0% |
| 2023 | 25 Percentage of taxable income | +0.0% |
| 2024 | 25 Percentage of taxable income | +0.0% |
| 2025 | 25 Percentage of taxable income | +0.0% |
| 2026 | 25 Percentage of taxable income | +0.0% |
Djibouti compared with similar countries
- Djibouti's 25 Percentage of taxable income is below the median for lower middle income countries, which is 29.5 Percentage of taxable income, 85% of the median. (20 countries reporting)
- Djibouti's 25 Percentage of taxable income is above the median for Middle East, North Africa, Afghanistan & Pakistan, which is 20 Percentage of taxable income, 1.2× the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 25 Percentage of taxable income | 25 Percentage of taxable income | 25 Percentage of taxable income | 3 |
| 2010s | 25 Percentage of taxable income | 25 Percentage of taxable income | 25 Percentage of taxable income | 10 |
| 2020s | 25 Percentage of taxable income | 25 Percentage of taxable income | 25 Percentage of taxable income | 7 |
Countries ranked near Djibouti
- 41 Canada 26 Percentage of taxable income compare
- 42 United States 25.53 Percentage of taxable income compare
- 43 India 25.17 Percentage of taxable income compare
- 44 Spain 25 Percentage of taxable income compare
- 44 United Kingdom 25 Percentage of taxable income compare
- 44 Angola 25 Percentage of taxable income compare
- 44 Antigua and Barbuda 25 Percentage of taxable income compare
- 44 Dominica 25 Percentage of taxable income compare
- 44 Honduras 25 Percentage of taxable income compare
- 44 Mongolia 25 Percentage of taxable income compare
- 44 Panama 25 Percentage of taxable income compare
- 44 Philippines 25 Percentage of taxable income compare
- 44 Seychelles 25 Percentage of taxable income compare
- 44 Sierra Leone 25 Percentage of taxable income compare
- 44 Uruguay 25 Percentage of taxable income compare
- 44 Belgium 25 Percentage of taxable income compare
- 44 China 25 Percentage of taxable income compare
- 44 Côte d’Ivoire 25 Percentage of taxable income compare
- 44 Jamaica 25 Percentage of taxable income compare
- 44 Liberia 25 Percentage of taxable income compare
- 44 Monaco 25 Percentage of taxable income compare
- 44 Guatemala 25 Percentage of taxable income compare
- 44 Saint Kitts and Nevis 25 Percentage of taxable income compare
More economy & growth data for Djibouti
- Real gdp growth, annual growth rate 2.54 % change on previous year (2024)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 4.16 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 5.5 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate 22.88 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0014 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 5.33 units per person (2025)
- SDRs holdings, SDR, annual growth rate 17.01 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.001 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 3.89 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 5.01 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Djibouti?
- Corporate income tax (cit) - statutory and targeted small business in Djibouti was 25 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Djibouti?
- The highest recorded value was 25 Percentage of taxable income in 2007.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Djibouti?
- The lowest recorded value was 25 Percentage of taxable income in 2007.
- How does Djibouti rank for corporate income tax (cit) - statutory and targeted small business?
- Djibouti ranks 44th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Djibouti?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- Where does this Djibouti data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
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.