Djibouti capital gains tax calculator
Djibouti taxes gains on shares, securities and real estate at a flat 5% of the net gain. A year’s net gain of DJF 100,000 or less is exempt, a main residence lived in for five years is exempt, and the notary collects the tax when the deed is signed.
Work out the tax on a share or property disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, nets the year’s losses, applies the DJF 1,000 rounding and the annual threshold, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Code Général des Impôts published by the Ministry of Finance.
Current rules
The rates behind the number
The capital gains tax by year
| Tax year | Rate on the net gain | Annual threshold | Rounding |
|---|---|---|---|
| 2021 | 5% | DJF 100,000 | Down to DJF 1,000 |
| 2022 | 5% | DJF 100,000 | Down to DJF 1,000 |
| 2023 | 5% | DJF 100,000 | Down to DJF 1,000 |
| 2024 | 5% | DJF 100,000 | Down to DJF 1,000 |
| 2025 | 5% | DJF 100,000 | Down to DJF 1,000 |
| 2026 | 5% | DJF 100,000 | Down to DJF 1,000 |
| 2027 | 5% | DJF 100,000 | Down to DJF 1,000 |
Rules and exemptions
| Rule | Value |
|---|---|
| Shares and securities | 5% of the net gain |
| Land and buildings | 5% of the net gain |
| Net gain of DJF 100,000 or less in the year | Exempt |
| Net gain above DJF 100,000 | 5% of the whole gain |
| Gain | Sale price less selling costs less the price paid |
| Main residence lived in for 5 years | Exempt; no minimum when the sale follows family reasons or a job move within Djibouti |
| Exchange, contribution to a company, expropriation | Taxed as a sale |
| Losses | Offset the same year's gains; no carry-forward |
| Payment | Through the notary when the deed is signed |
Questions
Djibouti capital gains questions
How much is capital gains tax in Djibouti?
5% of the net gain. Articles 63 to 69 of the Code Général des Impôts tax gains on company shares, securities and real estate at a flat 5%, and the seller bears the tax whatever the contract says.
Is there an annual exemption?
Yes. A net taxable gain of DJF 100,000 or less in the year is exempt (article 66). The exemption is all or nothing: a net gain of DJF 101,000 pays 5% on all of it, which is DJF 5,050.
How is the gain worked out?
Sale price less selling costs, less the price you paid (article 68). Property or shares you inherited or received as a gift are costed at the market value on the land title, or at the higher of book value and nominal value for shares. Fractions of the gain below DJF 1,000 are dropped before the tax is computed (article 67).
Is my main residence exempt?
Yes, when it has been your habitual home since you bought or completed it for at least five years. No minimum applies when you sell for family reasons or because a job moves you within Djibouti.
Which other gains are exempt?
Insurance indemnities for a loss of personal real estate, property and company shares entered in a business's balance sheet (taxed as business profits instead), and partitions of an estate or of marital property.
Do losses reduce the tax?
A loss offsets the same year's gains. Djibouti carries no capital loss forward, so a loss the year cannot use lapses.
How and when is the tax paid?
The notary collects it when the deed of sale is drawn up (article 69), after checking that your other taxes are settled. A seller who leaves Djibouti for good pays in cash or by certified cheque, and when no tax is due the land tax service issues a non-taxation certificate for registration.
Does my salary change the rate on a gain?
No. The 5% is flat and never stacks on the salary scale, which runs from 2% to 30% on monthly pay above DJF 50,000.