Source-cited draft: company formation & entity choice for Mali (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Société à Responsabilité Limitée (SARL)
Limited liability company — the most common SME vehicleOHADA Uniform Act on Commercial Companies (AUSCGIE)
Société Anonyme (SA)
Public limited company — for larger businesses; can be single-shareholder (SAU)OHADA Uniform Act on Commercial Companies (AUSCGIE)
Entreprise Individuelle
Sole proprietorship — no separate legal personality, owner is personally liableOHADA Uniform Act on Commercial Companies (AUSCGIE)
SARL minimum share capital
XOF 5,000 minimum legal capital (par value XOF 5,000 per share); higher capital often recommended for credibilityOHADA Uniform Act on Commercial Companies (AUSCGIE)
SA minimum share capital
XOF 10,000,000 (XOF 100,000,000 if making a public offering)OHADA Uniform Act on Commercial Companies (AUSCGIE)
Commercial register
Registration in the Registre du Commerce et du Crédit Mobilier (RCCM)OHADA Uniform Act on the General Commercial Law
Incorporation route
Via the Guichet Unique one-stop shop (API-Mali) which consolidates registration steps ((approx — confirm current agency name))API-Mali / Guichet Unique de Création d'Entreprise
Typical incorporation timeline
Roughly a few days to a few weeks via the Guichet Unique ((approx — confirm current processing times))API-Mali / Guichet Unique de Création d'Entreprise
Tax identification
Each company must obtain a NIF (Numéro d'Identification Fiscale) from the DGICode Général des Impôts (Mali)
Core annual compliance — financial statements
File annual SYSCOHADA financial statements and the corporate tax returnOHADA Uniform Act on Accounting (SYSCOHADA)
Core annual compliance — shareholders' meeting
Hold an annual ordinary general meeting to approve accounts (within 6 months of year-end) ((approx — confirm statutory deadline))OHADA Uniform Act on Commercial Companies (AUSCGIE)
Statutory auditor (commissaire aux comptes)
Required for SA; required for SARL above OHADA size thresholds ((approx — confirm SARL audit thresholds))OHADA Uniform Act on Commercial Companies (AUSCGIE)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Company law in Mali follows the OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUSCGIE). The most common vehicles are the SARL (limited liability company) and SA (public limited company); registration is centralised through the one-stop shop (Guichet Unique) at the API-Mali / commercial registry (RCCM).
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Other Mali computations in the OpenAccountants Tax Library.