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5.6. Qualification of Specific Income Categories for Tax Purposes

Service Fees

Service fees include remuneration for any services provided in Djibouti. It specifically includes (but is not limited to):

  • payments for overhead costs paid by a branch or establishment to its foreign head office;
  • payments for intellectual, industrial and commercial property rights;
  • various fees for studies, technical assistance, commercial prospection, and similar.

Capital Gains

Capital gains include gains from the disposal of buildings, property rights, and securities.