Mali

Accounting and tax skills

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9 skills

Corporate Income Tax in Mali

Mali Income TaxTax year 2026

Mali corporate income tax research draft for 2026, using an explicitly older DGI statutory baseline whose later amendment chain remains unproved. Use it to prepare a conditional company profit-tax workpaper, distinguish companies from transparent businesses, reconcile accounting profit and deductions, compare ordinary profit tax with the turnover minimum, identify instalments and reconstruct the source filing timetable. It also preserves the former Guide's dividend, interest and non-resident-payment topics with instrument and base distinctions. Mining conventions, treaty relief, current forms and portal boxes need separate verification. Two executable cases test the source arithmetic only. No accountant has attested to this version and no operative 2026 coverage is claimed.

Not yet approved

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Solidarity Contribution in Mali

MaliTax year 2025

Mali Contribution spéciale de Solidarité, enacted 2025 source baseline held for 2026 verification: prepare a monthly turnover-based CSS working paper for an enterprise subject to industrial and commercial profits tax or corporate income tax. Use this Guide for the separate solidarity contribution, the tax-exclusive turnover base, loss-making businesses, the deduction of CSS paid, monthly reporting and the distinct late-declaration and incorrect-declaration penalty branches. It uses the enacted 2025 ordinance and ratification law rather than a proposed finance bill. It includes two executable cases. Current form boxes, authenticated filing steps, exemption conventions and complex VAT tax points remain outside this limited draft; no accountant has attested to it.

Not yet approved

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Transfer Pricing in Mali

Mali Transfer PricingTax year 2026

Mali transfer-pricing research draft for 2026 using the identified older DGI CGI and LPF provisions with amendment labels through 2017. Use this conditional workpaper to identify foreign related-party transactions, test the source documentation threshold, assemble group and local evidence, explain the selected pricing method and reconcile a supported profit adjustment. It distinguishes the substantive profit-transfer rule from the threshold for annual documentation and keeps transaction proof separate from the prescribed declaration. Two executable cases test a comparable-price adjustment and the documentation penalty cap. Complete later amendments, current non-cooperative lists, filing models and authenticated procedures remain unproved. It gives no operative 2026 approval, automatic method hierarchy, safe harbour or accountant attestation.

Not yet approved

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Tax Overview in Mali

Mali Income TaxTax year 2026

Mali tax overview and intake research draft for 2026, using the identified older DGI code and official administrative sources while preserving the country pack's currentness holds. Use it to classify the taxpayer, income category, business and payroll activity, registration status and intended period before choosing the corporate, wage-income, VAT, payroll or formation Guide. It replaces blanket worldwide-income and universal-return-date statements with source-specific routing, and links existing figure homes instead of repeating their rates. Two executable cases test separate income schedules and permissible payment credits. The enacted 2026 fiscal annex, later amendments, complete transfer-pricing and cross-border coverage, actual forms and authenticated filing remain unresolved. No comprehensive coverage or professional attestation is claimed.

Not yet approved

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Cross Border Tax in Mali

Mali Cross-BorderTax year 2026

Mali cross-border tax research draft for 2026 reconstructed from identified older DGI CGI and LPF provisions with amendment labels through 2017. Use it to prepare a conditional payment and head-office allocation workpaper, distinguish business presence from source withholding, identify services provided or used in Mali and keep income-tax withholding separate from VAT. It links the accepted corporate and VAT figure homes rather than creating competing rate tables, and explains the separate head-office expense limit and offshore contract-splitting rule. Two executable cases reconcile a service payment and a capped allocation. Current treaty status, permanent-establishment analysis, later amendments, forms and authenticated filing remain unresolved. No operative 2026 result, treaty relief or accountant attestation is supplied.

Not yet approved

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VAT GST in Mali

Mali VAT / GSTTax year 2026

Mali VAT research draft for 2026, using the older DGI tax-code and procedure-code text while holding the operative current amendment chain unresolved. Use it to prepare conditional domestic VAT workpapers for registration classification, standard and reduced rates, exports and exemptions, tax-exclusive consideration, goods and services tax points, input-tax restrictions, mixed-use allocations and the real-normal versus real-simplified filing distinction. It corrects the former Guide's blanket monthly-return statement and its simplified zero-rate and imported-services descriptions. Two executable examples test output/input tax and mixed-use deduction arithmetic. Current tariff lists, amendments, refund procedures, official forms and authenticated portal steps remain unverified. No current-law approval or accountant attestation is claimed.

Not yet approved

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Income Tax in Mali

Mali Income TaxTax year 2026

Mali wage income tax research draft for 2026, reconstructing the older DGI Impôt sur les Traitements et Salaires provisions without claiming an operative 2026 amendment chain. Use it for conditional annual ITS workpapers covering employment income, residence and source, pension deductions, annual progressive bands, family reductions and reconciliation of amounts withheld, with final ITS held where the neighbouring relief formula is unresolved. It corrects the former Guide's unsupported flat non-resident rate and distinguishes a housing-lease residence condition from a universal day-count test. The DGI's August 2025 bulletin clarifies a disputed 2024 table but does not prove later continuity. This draft includes two executable annual cases. Other personal income categories, current payroll conversion rules, forms and treaty procedures remain outside verified coverage.

Not yet approved

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Company Formation in Mali

Mali Company FormationTax year 2026

Mali company formation and entity-choice research draft for 2026, built from the identified OHADA 2014 company Act, OHADA 2010 commercial Act, Mali's 2015 SARL capital law and official administrative guidance. Use it to prepare a conditional SARL or SA formation workpaper, distinguish an individual trader from an incorporated company, reconcile subscribed and paid capital, assemble registration evidence and plan annual accounts approval and auditor tests. It corrects the old confusion between total SARL capital and nominal share value. Two executable cases check capital funding and the audit-threshold boundary. Complete later national amendments, current fees, agency forms and authenticated filing remain unproved; this is not approval to incorporate or a professional attestation.

Not yet approved

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Payroll Social in Mali

Mali PayrollTax year 2026

Mali payroll and social-contribution research draft for 2026, using older DGI provisions, the 2010 AMO decrees and undated government guidance without certifying their complete current amendment chain. Use it to build conditional employer workpapers for branch-by-branch INPS contributions, private-sector AMO, contribution bases, headcount-dependent payment calendars, employer payroll taxes and wage-withholding controls. It distinguishes the housing tax, professional-training tax, youth-employment tax and ANPE levy, which the former Guide mixed together. It links the wage-income Guide for ITS bands rather than copying them. Two executable examples test contribution splits and the payment-calendar decision. Current legal continuity, wage floors, risk classification, declaration forms and portal procedures remain held for verification.

Not yet approved

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