Mali Tax & Investment Guides
16 guides covering Malian taxation, progressive IRPP 0–40% (5 annual brackets), corporate income tax 30% standard (25% industrial, 10% agricultural), TVA 18% standard (0% exports), INPS 5.4% employee + 17.4% employer, property registration 5%, CGT on property, and key investment topics for 2026.
Personal Tax & Residency
Progressive IRPP 0–40% across 5 annual brackets, professional deduction 20% (max XOF 1,000,000), 183-day residency rule, DTTs
Mali Personal Tax Guide 2026 — IRPP 0–40% Progressive, 5 Brackets, Professional Deduction 20%
Malian personal income tax (IRPP). Progressive rates 0%, 10%, 20%, 30%, 40% across 5 annual brackets. Professional deduction 20% (max XOF 1,000,000). Filing requirements for 2026.
Mali Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Malian tax residency. 183-day physical presence test, permanent home criterion, source of income rules, and double tax treaties for 2026.
VAT & Indirect Tax
TVA 18% standard rate, 0% exports, registration thresholds, filing requirements
Mali Tax Filing Guide 2026 — Annual Filing, Self-Assessment, Quarterly Instalments, NIF
filing taxes in Mali. DGI online portal, self-assessment returns, quarterly instalment payments, penalties for late filing, Numéro d'Identification Fiscale (NIF), and compliance deadlines for 2026.
Mali VAT Guide 2026 — TVA 18% Standard Rate, 0% Exports
Malian VAT (TVA). Standard rate 18%, zero-rated exports, exempt supplies, registration thresholds, and filing requirements for 2026.
Business & Corporate Tax
CIT 30% standard, 25% industrial, 10% agricultural, company types (SA, SARL), cross-border tax
Mali Business Registration Guide 2026 — SA, SARL, GIE, NIF, Company Types
registering a business in Mali. Company types include SA (société anonyme), SARL (société à responsabilité limitée), GIE, and sole proprietorship. OHADA uniform act, RCCM registration, NIF, and compliance requirements for 2026.
Mali Corporate Tax Guide 2026 — CIT 30%, Industrial 25%, Agricultural 10%
Malian corporate income tax. Standard CIT 30% for resident companies, 25% for industrial sector, 10% for agricultural sector, branches, and capital allowance rates for 2026.
Mali Cross-Border Tax Guide 2026 — Transfer Pricing, Thin Cap, DTTs, WHT
Malian cross-border taxation. Transfer pricing rules, thin capitalisation, double tax treaties, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Dividends WHT, interest WHT, CGT on property, crypto as movable property, INPS pension
Mali Capital Gains Tax Guide 2026 — CGT on Property Disposals
Malian capital gains tax. CGT applies to gains from property disposals. Principal residence exemption, rollover relief, and compliance rules for 2026.
Mali Crypto Tax Guide 2026 — Crypto as Movable Property, Taxed Under IRPP
Malian cryptocurrency taxation. Crypto assets are treated as movable property. Gains from crypto disposals are taxed under IRPP at progressive rates. Mining, staking, airdrops, and practical guidance for 2026.
Mali Investment Income Guide 2026 — Dividends WHT, Interest WHT
Malian investment income taxation. Dividend withholding tax, interest withholding tax, and tax treatment of investment returns for 2026.
Mali Pension Guide 2026 — INPS Retirement Pension, Retirement Age 58
Malian pensions. INPS defined-benefit retirement pension, contribution conditions, retirement age 58, early retirement, survivor pensions, and retirement planning for 2026.
Property & Wealth Tax
Registration 5% on transfers, rental income under IRPP, no annual wealth tax, inheritance registration duties
Mali Inheritance & Gift Tax Guide 2026 — Registration Duties on Succession and Gifts
Malian inheritance and gift taxation. Registration duties apply to successions and gifts, with rates varying by relationship. Intestate succession under Malian family law, wills, and probate for 2026.
Mali Property Tax Guide 2026 — Registration 5% on Transfers, No Annual Wealth Tax
Malian property tax. Registration duty 5% on property transfers, no annual wealth tax, no annual property tax, and compliance requirements for 2026.
Mali Rental Income Guide 2026 — Rental Income Under IRPP, Deductions
Malian rental income taxation. Rental income taxed under progressive IRPP rates, allowable deductions, and compliance for 2026.
Mali Wealth Tax Guide 2026 — No Annual Wealth Tax, No Net Worth Tax
Malian wealth tax. Mali does not impose an annual net wealth tax, net worth tax, or any comprehensive wealth tax. No wealth-based levies for 2026.
Employment & Social Security
INPS 5.4% employee + 17.4% employer, capped contributions, social insurance system
Mali Calculators (6)
Free calculators for Malian salary, tax, and personal finance.
Mali Salary
Net pay after IRPP 0–40%, INPS 5.4%.
Mali Income Tax
IRPP 0–40% bracket calculator.
Mali Corporate Tax
CIT 30%, industrial 25%, agricultural 10%.
Mali VAT
TVA 18% standard, 0% exports.
Mali Property Tax
Registration 5% on transfers.
Mali Social Insurance
INPS 5.4% + 17.4% capped.