Mali Tax Overview

Mali tax system at a glance

Mali is a West African, francophone, civil-law jurisdiction whose tax rules sit in the Code Général des Impôts (CGI) and are administered by the Direction Générale des Impôts (DGI). It is a WAEMU/UEMOA member, uses the West African CFA franc, and harmonises company law and some indirect-tax rules through OHADA and WAEMU directives.

• Standard tax year — Calendar year (1 January to 31 December) (Code Général des Impôts (Mali), https://www.dgi.gouv.ml/CGI/)
• Currency — West African CFA franc (XOF / FCFA) (WAEMU/UEMOA monetary union framework)
• Tax authority — Direction Générale des Impôts (DGI), Ministry of Economy and Finance (Direction Générale des Impôts du Mali, https://www.dgi.gouv.ml/)
• Basis of taxation for residents — Residents are taxed on worldwide income; non-residents on Mali-source income only (Code Général des Impôts (Mali))
• Top personal income tax (ITS) rate — 37% (approx — confirm; the top marginal band and rate vary between published guides, some show 40%) (Code Général des Impôts (Mali) — Impôt sur les Traitements et Salaires (ITS))
• Standard corporate income tax rate — 30% percent (Code Général des Impôts (Mali) — Impôt sur les Sociétés)
• Does Mali levy VAT? — Yes — a value-added tax (TVA) applies at a standard rate of 18% (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée (TVA))
• Annual income/corporate return deadline — 31 March of the year following the tax year (approx — confirm exact statutory date with DGI) (Code Général des Impôts (Mali))
• Minimum lump-sum tax (Impôt Minimum Forfaitaire) — 1% of annual turnover percent (Code Général des Impôts (Mali) — Impôt Minimum Forfaitaire)