Djibouti
Key entity, tax, banking, visa, and compliance guidance for foreign founders incorporating in Djibouti.
Foreign Ownership Eligibility
Djibouti welcomes 100% foreign-owned companies
Fully remote formation — you never need to set foot in the country.
- 100% foreign ownership permitted in most sectors
- Legal system: Mixed (Civil Law and Islamic Law and Common Law)
- Primary registration authority: Agence Nationale pour la Promotion des Investissements (ANPI Djibouti)
- Registry website: https://www.investindjibouti.com
- Tax authority: Direction Generale des Impots (DGI Djibouti)
- Corporate income tax (CIT): 25% - Source: CIT: 25% (Djibouti DGI). VAT: 10%.
- VAT / sales tax: 10%
- Estimated formation timeline: 5-10 days - Via ANPI. Source: ANPI Djibouti
- Annual compliance and renewal obligations apply
Ownership
100% Foreign OK
Formation
100% Remote
Tax at a glance
Djibouti Tax Overview
25%
Corporate Income Tax (CIT)
CIT: 25% (Djibouti DGI). VAT: 10%.
10%
VAT / Sales Tax
CIT: 25% (Djibouti DGI). VAT: 10%.
Direction Generale des Impots (DGI Djibouti)
Tax Authority
https://www.finances.gouv.dj
Pros & cons
Advantages & Considerations
Key Advantages
100% foreign ownership permitted in most sectors
Legal framework: Mixed (Civil Law and Islamic Law and Common Law)
Primary registry: Agence Nationale pour la Promotion des Investissements (ANPI Djibouti)
Tax rate: 25% CIT
Incorporated company has access to Djibouti market
Considerations
Local professional guidance recommended for regulatory compliance
Banking KYC requirements can be extensive - allow time for account opening
Professional services market may be limited compared to major financial centres
Verify sector-specific restrictions before investing
Currency risk: DJF fluctuations may affect USD-denominated investments
Incorporation Process
The process is strictly digital. Each stage builds on the previous one.
Name reservation
Prepare incorporation documents
Submit registration application
Tax registration
Open corporate bank account
What you'll pay
Cost Architecture
Government Fees
Annual Ongoing
Professional Services
Government fees change frequently. Always verify current fee schedule at https://www.investindjibouti.com before committing.
Still unsure about costs?
These are estimates — your actual cost depends on your structure
Every Djibouti setup is different. A 15-minute call with one of our specialists will give you a personalised cost breakdown — completely free.
Fintech & Banking
Can non-residents open accounts without visiting? NO.
Banking options for non-resident founders in Djibouti. Remote account opening availability varies by institution.
| Institution | Type | Ease for Non-Residents | Notes |
|---|---|---|---|
| Banque pour le Commerce et l Industrie Mer Rouge (BCIMR) | Traditional bank | Low (Visit Required) | |
| Exim Bank Djibouti | Traditional bank | Low (Visit Required) | |
| Shoura Bank | Traditional bank | Low (Visit Required) |
Regulatory requirements
Annual Compliance Matrix
| Requirement | Deadline | Details |
|---|---|---|
Annual company filing | Ongoing | File annual returns with Agence Nationale pour la Promotion des Investissements (ANPI Djibouti) to maintain good standing. |
Corporate income tax return | Ongoing | Submit annual CIT return to Direction Generale des Impots (DGI Djibouti). Rate: 25%. |
VAT filing | Ongoing | VAT-registered businesses file periodically. Rate: 10%. Verify threshold with Direction Generale des Impots (DGI Djibouti). |
Accounting records | Ongoing | Maintain statutory books per Mixed (Civil Law and Islamic Law and Common Law) requirements. |
Beneficial ownership disclosure | Ongoing | Verify current UBO requirements in Djibouti. |
Frequently Asked
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