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Djibouti Finance Law for 2022 Includes New Individual Income Tax Brackets/Rates, Profit Tax Installment Requirements, and Other Changes

26 January 2022

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Approved Changes

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Djibouti

The Djibouti government has published the text of the Finance Law for the 2022 Budget (Law No. 142/AN/21/8ème L), which was published in the Official Gazette on 30 December 2021. The law contains various tax measures, including: The income tax brackets and rates for employment income (salary and wages) are set as follows: up to DJF 30,000 - 2% DJF 30,001 to 50,000 - 12% DJF 50,001 to 150,000 - 15% DJF 150,001 to 300,000 - 22% DJF 300,001 to 600,000 - 25% DJF 600,001 to 1,000,000 - 30% DJF 1,000,001 to 2,000,000 - 35% over DJF 2,000,000 - 45%...