Mali VAT / GST

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: vat / gst for Mali (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Mali, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Standard VAT rate

18Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html)

Reduced VAT rate

5Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée

Zero-rated supplies

0Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée

Exempt supplies

Basic foodstuffs, healthcare, education and certain financial services are exempt (approx — confirm exempt list against CGI)Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée

VAT registration / réel regime threshold

50,000,000Code Général des Impôts (Mali)

VAT return frequency

Monthly — filed and paid by the 15th of the following month (approx — confirm exact due day with DGI)Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée

Reverse charge on imported services

VAT on services supplied by non-residents is self-assessed by the Malian recipient (retenue/autoliquidation) (approx — confirm mechanism)Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée

Input VAT recovery

Registered taxpayers credit input VAT against output VAT, subject to deduction rulesCode Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Value-added tax (TVA)

Standard VAT rate — 18 percent (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html))
Reduced VAT rate — 5 percent (A reduced rate of 5% applies to certain designated goods/services (approx — confirm scope; some periods have had only the single 18% rate)) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
Zero-rated supplies — 0 percent (Exports are zero-rated (0%)) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
Exempt supplies — Basic foodstuffs, healthcare, education and certain financial services are exempt (approx — confirm exempt list against CGI) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
VAT registration / réel regime threshold — 50,000,000 XOF (Turnover above XOF 50,000,000 (the réel normal regime threshold) is the common VAT-liability trigger (approx — confirm current threshold; smaller businesses fall under simplified/synthetic regimes)) (Code Général des Impôts (Mali))
VAT return frequency — Monthly — filed and paid by the 15th of the following month (approx — confirm exact due day with DGI) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
Reverse charge on imported services — VAT on services supplied by non-residents is self-assessed by the Malian recipient (retenue/autoliquidation) (approx — confirm mechanism) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)
Input VAT recovery — Registered taxpayers credit input VAT against output VAT, subject to deduction rules (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)

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Value-added tax (TVA)

Standard VAT rate — 18 percent (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html))

Reduced VAT rate — 5 percent (A reduced rate of 5% applies to certain designated goods/services (approx — confirm scope; some periods have had only the single 18% rate)) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)

Zero-rated supplies — 0 percent (Exports are zero-rated (0%)) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)

Exempt supplies — Basic foodstuffs, healthcare, education and certain financial services are exempt (approx — confirm exempt list against CGI) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)

VAT registration / réel regime threshold — 50,000,000 XOF (Turnover above XOF 50,000,000 (the réel normal regime threshold) is the common VAT-liability trigger (approx — confirm current threshold; smaller businesses fall under simplified/synthetic regimes)) (Code Général des Impôts (Mali))

VAT return frequency — Monthly — filed and paid by the 15th of the following month (approx — confirm exact due day with DGI) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)

Reverse charge on imported services — VAT on services supplied by non-residents is self-assessed by the Malian recipient (retenue/autoliquidation) (approx — confirm mechanism) (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)

Input VAT recovery — Registered taxpayers credit input VAT against output VAT, subject to deduction rules (Code Général des Impôts (Mali) — Taxe sur la Valeur Ajoutée)