Djibouti or Vietnam: which taxes less?

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

Detailed schedules

Corporate income tax

Djibouti

n/a

Vietnam

General rate 20%
SMEs 15 to 17% depending on conditions, 2025 law 15%