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:
Note, the VAT thresholds are essentially aligned with the turnover thresholds for small taxpayers to qualify for the simplified regime for the taxation of profits.
In addition to the above, the Finance Law for the 2022 Budget also sets rates of excise, customs, and other indirect taxes on various goods.