Source-cited draft: tax overview 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 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 FinanceDirection 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 onlyCode Général des Impôts (Mali)
Top personal income tax (ITS) rate
37%Code Général des Impôts (Mali) — Impôt sur les Traitements et Salaires (ITS)
Standard corporate income tax rate
30%Code Général des Impôts (Mali) — Impôt sur les SociétésView source ↗
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 yearCode Général des Impôts (Mali)
Minimum lump-sum tax (Impôt Minimum Forfaitaire)
1% of annual turnoverCode Général des Impôts (Mali) — Impôt Minimum Forfaitaire
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Mali computations in the OpenAccountants Tax Library.