Source-cited draft: personal 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.
Tax-free threshold (ITS)
0% on annual taxable income up to XOF 330,000Code Général des Impôts (Mali) — Barème ITS
ITS band 2
5% on the slice from XOF 330,001 to 578,400Code Général des Impôts (Mali) — Barème ITS
ITS band 3
12% on the slice from XOF 578,401 to 1,176,400Code Général des Impôts (Mali) — Barème ITS
ITS band 4
18% on the slice from XOF 1,176,401 to 1,789,733Code Général des Impôts (Mali) — Barème ITS
ITS band 5
26% on the slice from XOF 1,789,734 to 2,384,195Code Général des Impôts (Mali) — Barème ITS
ITS band 6
31% on the slice from XOF 2,384,196 to 3,494,130Code Général des Impôts (Mali) — Barème ITS
ITS top band
37% on the slice above XOF 3,494,130Code Général des Impôts (Mali) — Barème ITS
Non-resident employment income
Generally taxed at a flat 30% withholding on Mali-source remunerationCode Général des Impôts (Mali)
Individual residence test
Resident if habitual abode in Mali or physical presence of 183+ days in the yearCode Général des Impôts (Mali)
Key deduction from gross salary
Mandatory employee social-security (INPS) and AMO contributions are deductible before ITSCode Général des Impôts (Mali) — ITS
Family situation relief
ITS computation applies reductions based on number of dependantsCode Général des Impôts (Mali) — Barème ITS
ITS collection method
Withheld at source monthly by the employer (retenue à la source)Code Général des Impôts (Mali) — ITS
Annual individual return deadline
31 March of the following yearCode Général des Impôts (Mali)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Salaries and wages are taxed under the Impôt sur les Traitements et Salaires (ITS), a progressive tax withheld monthly by employers. Published guides disagree on the exact band boundaries and top rate, so the bands below are flagged for accountant confirmation against the current CGI barème.
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Other Mali computations in the OpenAccountants Tax Library.