- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).
ML
Mali
Western Africa
XOF
ML · MLI · #23 · 8 cities
Nomad score
36/100
Compare
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
| Bracket min | Bracket max | Rate |
|---|---|---|
| XOF 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XOF 0 | XOF 330,000 | 0.0% |
| XOF 330,001 | XOF 578,400 | 5.0% |
| XOF 578,401 | XOF 1,176,400 | 12.0% |
| XOF 1,176,401 | XOF 1,789,733 | 18.0% |
| XOF 1,789,734 | XOF 2,384,195 | 26.0% |
| XOF 2,384,196 | XOF 3,494,130 | 31.0% |
| XOF 3,494,131 | and above | 37.0% |
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
-
-
- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).
-
- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).
-
- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).
-
- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).
-
- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).
-
- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).
-
- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).
-
- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).
-
- Income tax 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 (dgi.gouv.ml) (dgi.gouv.ml) (pwc.co.za).