Source-cited draft: corporate income tax 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.
Standard corporate income tax rate
30%Code Général des Impôts (Mali) — Impôt sur les SociétésView source ↗
Mining sector rate
25% under the Mining Code (Code Minier)Code Minier du Mali
Minimum lump-sum tax (Impôt Minimum Forfaitaire)
1% of annual turnoverCode Général des Impôts (Mali) — Impôt Minimum Forfaitaire
Tax base
Net taxable profit = accounting profit adjusted for non-deductible expenses and exempt incomeCode Général des Impôts (Mali) — IBIC/IS
Accounting framework for the base
SYSCOHADA (OHADA accounting system) financial statementsOHADA Uniform Act on Accounting and Financial Reporting (SYSCOHADA)
Withholding tax on dividends (IRVM)
10%Code Général des Impôts (Mali) — Impôt sur le Revenu des Valeurs Mobilières
Withholding tax on interest
15% (IRC — Impôt sur le Revenu des Créances)Code Général des Impôts (Mali) — Impôt sur le Revenu des Créances
Withholding tax on royalties/service fees to non-residents
Up to 30% on gross royalties paid to non-residents (service fees commonly 15%)Code Général des Impôts (Mali)
Corporate return filing deadline
31 March of the year following the financial yearCode Général des Impôts (Mali)
Advance payments
IS is paid by instalments (acomptes) during the year, with a final balancing payment on filingCode Général des Impôts (Mali)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies pay the Impôt sur les Sociétés (IS) on net taxable profit; industrial, commercial and professional profits are computed under the IBIC/IBNC rules of the CGI. A turnover-based minimum tax ensures a floor liability even in loss years.
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Other Mali computations in the OpenAccountants Tax Library.