Djibouti
5.3/10
99th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Djibouti and Vietnam weigh about the same on the taxpayer.
| Tax | Djibouti | Vietnam | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 20% | +5.0 points |
| Personal income tax top bracket | 2% to 30% | 5% to 35% | −5.0 points |
| VAT standard rate | 10% | 10% | Same rate |
Djibouti
n/a
Vietnam
| General rate | 20% |
| SMEs 15 to 17% depending on conditions, 2025 law | 15% |