Djibouti published the Finance Law for the 2025 State Budget (Law No. 150/AN/24/9ème L) in the Official Gazette on 29 January 2025. The main tax measures of the law include the following:
- The minimum lump-sum tax exemption for petroleum companies more than 50% held by the state or a public body is reintroduced (was previously repealed by Finance Law for 2024);
- Certain withholding tax exemptions are repealed, including:
- the exemption for dividend payments below DJF 10 million; and
- the exempt…