🇲🇱 Mali Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 37.0% Worldwide system

Corporate tax 30.0%

TVA 18.0% standard rate

Tax residency 183 days 11 tax treaties

Mali tax profile

Data year: 2026

Tax system: Worldwide Residents are taxed on worldwide income under the Code general des impots (CGI). Employment income, pensions and similar payments are subject to impot sur les traitements et salaires (ITS) under a progressive annual scale (Art. 10, reformed from 1 July 2015) topping at 37%, with family-charge reductions applied to gross tax (Art. 11) and a further two-percentage-point reduction on tax due for post-2007 income (Arts. 12-A and 12-B). Business profits use impot sur les benefices industriels et commerciaux (IBIC) and companies pay impot sur les societes (IS) at 30% on taxable profit, subject to a 1% minimum tax on turnover in many cases (Art. 86). Portfolio income is covered by impot sur le revenu des valeurs mobilieres (IRVM) at proportional rates. Standard TVA is 18% (reduced 5% on listed goods). WAEMU/UEMOA member; XOF is pegged to the euro.
Top PIT rate: 37.0%
Corporate tax rate: 30.0%
TVA: 18.0%
Capital gains tax: 7.0% Individuals pay a separate taxe sur les plus-values de cession de biens on qualifying disposals (Art. 129): 7% on share and partnership interest sales, 5% on bonds, 15% on other short-term gains and 5% on other long-term gains. Operating and corporate gains are taxed as IBIC/IS profit; reinvestment relief can defer some business asset gains.
Social security (employee): 3.6%
Social security (employer): 5.4%
Dividend withholding: 10.0%
Interest withholding: 18.0%
Royalty withholding: 30.0%
Treaty count: 11

Income tax brackets

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
XOF 0	and above	30.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
XOF 0	XOF 330,000	0.0%	$0 – $504
XOF 330,001	XOF 578,400	5.0%	$504 – $883
XOF 578,401	XOF 1,176,400	12.0%	$883 – $1,796
XOF 1,176,401	XOF 1,789,733	18.0%	$1,796 – $2,732
XOF 1,789,734	XOF 2,384,195	26.0%	$2,732 – $3,640
XOF 2,384,196	XOF 3,494,130	31.0%	$3,640 – $5,335
XOF 3,494,131	and above	37.0%	$5,335 +

Tax residency

Days threshold: 183 days
Residency rules: ITS is due from habitual residents and from persons domiciled or with habitual residence in Mali, including when salary is paid from abroad (CGI Art. 4). Habitual residence includes holding housing in Mali as owner, usufructuary or tenant under a lease (single or successive) covering at least 183 days in the civil year, or having one's principal place of stay in Mali when no qualifying home exists. Non-residents are taxable on Mali-source employment and business income. Treaty tie-breakers apply where a convention applies.
Exit tax: No
CFC rules: No

Filing information

Fiscal year: 01-01 – 12-31
Filing deadline: 30 April

Sources

DGI — Code general des impots (online CGI) (accessed Oct 9, 2026) ITS Art. 10 barème, IRVM Art. 42, IS 30%, non-resident WHT 30%, CGT Art. 129, residency Art. 4, LPF filing
DGI — Conventions internationales (accessed Oct 9, 2026) Listed bilateral treaty partners and UEMOA convention
PwC — VAT in Africa (Mali overview) (accessed Oct 9, 2026) Standard TVA 18%, reduced 5%, XOF 50 million registration threshold
PaySpace — Africa tax guide Mali (2025) (accessed Oct 9, 2026) Cross-check INPS pension 3.6%/3.4% and invalidity 2% employer; ITS annual scale

Change history

Oct 23, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Oct 22, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Oct 22, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Oct 22, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Oct 22, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Oct 22, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Oct 22, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Oct 19, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Oct 19, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Oct 19, 2026
- Brackets updated
Full refresh from DGI CGI — PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, `tax_authority_url`, sources; `data_year` 2026; `verified` 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).

Mali

Mali tax profile

Income tax brackets

Tax residency

Filing information

Sources

Change history

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