Djibouti Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Travel Rule

Not adopted

Tax Reporting

**Individuals:** Djibouti generally **does not impose a capital gains tax on individuals for the sale of movable assets** (such as shares, bonds, or, by extension, cryptocurrencies) unless it constitutes a professional trading activity. If an individual makes a profit from selling cryptocurrency, it is highly likely that these gains would **not be subject to capital gains tax**.. **Businesses:** For businesses (companies or sole proprietorships) where the acquisition and sale of cryptocurrencies are part of their commercial activity, any profits derived from such sales would be considered part of their ordinary business income and would be subject to the **corporate income tax (Impôt sur les Bénéfices Industriels et Commerciaux - IBIC)**. The IBIC rate is generally around **25%**.. **Regular Trading/Mining/Staking as a Business:** If an individual engages in cryptocurrency activities (e.g., day trading, professional mining, or operating staking services) with a degree of regularity and organization that constitutes a professional or business activity, the profits generated would likely be considered professional income. This income would be subject to the **General Income Tax (Impôt Général sur le Revenu - IGR)**, which has progressive rates up to **30%** for the highest brackets.. **Salary/Payments in Crypto:** If an individual receives a salary or payment for services rendered in cryptocurrency, the fiat value of that cryptocurrency at the time of receipt would be considered taxable income and subject to the **Tax on Salaries and Wages (Impôt sur les Traitements et Salaires - ITS)**, also with progressive rates up to **30%**.. **Airdrops, Forks, Bounties:** The tax treatment of these is unclear without specific legislation. However, if they are received for services or as a regular form of compensation, they might be considered taxable income at their fair market value at the time of receipt.

Key Facts

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