Mali Corporate Tax Guide 2026

Overview — Corporate Tax in Mali

Corporate tax in Mali is governed by the Code Général des Impôts and administered by the Direction Générale des Impôts (DGI). A company is tax resident if it is incorporated under Malian law or if its place of effective management is in Mali. Resident companies are taxed on worldwide income; non-resident companies with a permanent establishment are taxed on Mali-source income only. Companies must register for tax with DGI and obtain a Taxpayer Identification Number (NIF). The tax year aligns with the calendar year.

Standard Corporate Tax Rate — 30%

The standard CIT rate for resident companies in Mali is 30% of chargeable profits. Non-resident companies with a permanent establishment in Mali are also taxed at 30% on Mali-source income. Taxable profit is computed as gross revenue less allowable deductions including operating expenses, depreciation, interest costs, and losses carried forward. Losses may be carried forward for up to 5 years.

Reduced Rate — Industrial Sector — 25%

Companies engaged in industrial activities benefit from a reduced CIT rate of 25%. This includes manufacturing, processing, and industrial production enterprises. To qualify, the company must be registered as an industrial enterprise with the relevant ministry and derive at least 50% of its gross income from qualifying industrial activities.

Reduced Rate — Agricultural Sector — 10%

Agricultural enterprises benefit from a reduced CIT rate of 10%. This covers crop farming, livestock, forestry, and fishing activities. The incentive is designed to promote food security and rural development. Agricultural companies may also benefit from additional incentives including reduced import duties on agricultural equipment.

Branches of Foreign Companies

Foreign companies operating through a branch in Mali are taxed at 30% on Mali-source profits. Branch profits remitted to the head office attract a branch profit remittance tax. Foreign companies may prefer to incorporate a Malian subsidiary to access the reduced sector rates.

Capital Allowances (Depreciation)

Mali uses a depreciation system for tax purposes. Rates vary by asset category:

• Plant & machinery — 10–20% per annum (declining balance)
• Buildings — 5% per annum (straight-line)
• Motor vehicles — 20% per annum (declining balance)
• Computers & office equipment — 25% per annum (declining balance)
• Agricultural assets — 20–33% per annum

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts a penalty of 10% of the tax due plus interest at 1.5% per month on the unpaid tax.

Can foreign companies claim treaty relief?

Yes, Mali has double tax treaties with France and other francophone countries. Treaty relief may reduce withholding tax rates on dividends, interest, and royalties.

Is there a minimum tax for loss-making companies?

Mali imposes a minimum lump-sum tax (IMF) on companies regardless of profitability, typically based on turnover rather than profit.

Disclaimer

This guide provides general information about Malian corporate tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Malian tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.