Djibouti - Taxation

The individual income tax, payable by the employer, is collected by withholding from wages and salaries. In addition, the employee and the employer contribute to a medical and pension fund. There is a separate system for civil servants and soldiers. Private corporations and personal companies, as well as public companies and limited companies, pay a flat tax. Other taxes include property, stamp, and registration taxes. There is also an ad valorem consumption tax with a surtax on luxury items.