Djibouti Tax Tables 2024 - Tax Rates and Thresholds in Djibouti
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This page contains the tax table information used for the calculation of tax and payroll deductions in Djibouti in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ DJ, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Djibouti or would like to add to or suggest amendments to the information herein then please contact us.
2024 Tax Tables [Quick Links]
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Djibouti Personal Income Tax Tables in 2024
The Income tax rates and personal allowances in Djibouti are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Djibouti Tax Calculator 2024.
Djibouti Residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 2% | Income from ₣ 0.000.00 | to | ₣ 360,000.00 |
| 12% | Income from ₣ 360,000.01 | to | ₣ 600,000.00 |
| 15% | Income from ₣ 600,000.01 | to | ₣ 1,800,000.00 |
| 22% | Income from ₣ 1,800,000.01 | to | ₣ 3,600,000.00 |
| 25% | Income from ₣ 3,600,000.01 | to | ₣ 7,200,000.00 |
| 30% | Income from ₣ 7,200,000.01 | to | ₣ 12,000,000.00 |
| 35% | Income from ₣ 12,000,000.01 | to | ₣ 24,000,000.00 |
| 45% | Income from ₣ 24,000,000.01 | | and above |
Djibouti Non-residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 2% | Income from ₣ 0.000.00 | to | ₣ 360,000.00 |
| 12% | Income from ₣ 360,000.01 | to | ₣ 600,000.00 |
| 15% | Income from ₣ 600,000.01 | to | ₣ 1,800,000.00 |
| 22% | Income from ₣ 1,800,000.01 | to | ₣ 3,600,000.00 |
| 25% | Income from ₣ 3,600,000.01 | to | ₣ 7,200,000.00 |
| 30% | Income from ₣ 7,200,000.01 | to | ₣ 12,000,000.00 |
| 35% | Income from ₣ 12,000,000.01 | to | ₣ 24,000,000.00 |
| 45% | Income from ₣ 24,000,000.01 | | and above |
In Djibouti, social security deductions made by employees are generally not deductible when calculating taxable income. This means that the contributions towards social security programs, such as pension and health insurance, are not subtracted from an individual's gross income for the purpose of determining their taxable income. As a result, these social security contributions do not reduce the taxable income of employees in Djibouti, and thus, do not impact their overall income tax liability.
Djibouti Social Security and Payroll Deduction Rates in 2024
In Djibouti, the social security system includes contributions from both employees and employers, which fund various social welfare programs. These programs provide benefits and support to the workforce and their families.
Djibouti Social Security in 2024: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Social Security | 4% | 15.7% | 19.7% |
Djibouti Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Social Security | n/a | n/a | n/a | n/a |
Pension Contributions
Contributions to the pension system are a significant part of the social security structure in Djibouti. These funds are allocated to provide retirement benefits to employees, ensuring financial support during their post-working years. The pension system is designed to offer a stable source of income to retirees.
Health Insurance Contributions
Health insurance contributions form another crucial component of the social security system. These contributions fund the national healthcare system, providing medical coverage and access to healthcare services for employees and their dependents.
Family and Maternity Benefits
Social security contributions also support family and maternity benefits. These benefits provide financial assistance to employees for childcare, maternity leave, and other family-related needs, enhancing the well-being of employees’ families.
Employment Injury Insurance
Employment injury insurance, funded through social security contributions, offers coverage for employees who suffer work-related injuries or illnesses. This includes medical care and compensation for workplace injuries or occupational diseases.
The social security and payroll deduction system in Djibouti plays a vital role in ensuring the welfare and economic stability of its workforce, contributing to the overall social protection framework of the country.
Djibouti VAT Rates in 2024
VAT rates for Djibouti are reviewed annually, you can use the VAT Calculator to calculate VAT due in Djibouti or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Djibouti VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | Zero Rated |
| 7% | Reduced Rate |
| 10% | Standard Rate |
Historic Tax Tables supported for Djibouti
The following tax tables are supported by iCalculator™ DJ as part of the suite of free tax tools we provide for Djibouti.