Mali Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Mali imposes registration duties (droits d'enregistrement) on the transfer of assets upon death (succession) and during lifetime (gifts). The duties are payable by the heir or recipient. The rates depend on the degree of relationship to the deceased or donor. The Direction Générale des Impôts administers these duties under the Code Général des Impôts. There is no separate estate duty or inheritance tax — the registration duty is the primary charge on wealth transfers.

Succession Registration Duties

Upon death, the assets of the deceased are subject to registration duties. The rates (applied to the net value of the inheritance after debts) are:

• Spouse and direct descendants — 5% (reduced rate for immediate family)
• Siblings and extended family — 10%
• Non-relatives — 15%

The dutiable value is the market value of the assets at the date of death, less any debts and funeral expenses. There is an exemption for small inheritances below a threshold. Assets passing to surviving spouses benefit from the most favourable rate.

Gift Registration Duties

Lifetime gifts are subject to registration duties at the same rates as inheritances:

• Gifts to spouse, children, parents — 5%
• Gifts to siblings and extended family — 10%
• Gifts to non-relatives — 15%

The duty is based on the market value of the gifted asset at the time of the gift. The donor is primarily liable for the duty, though the recipient may agree to pay it. There is an annual exemption for small gifts (typically under XOF 500,000). Gifts to charitable organisations registered in Mali are exempt.

Intestate Succession — Malian Family Code

If a person dies without a will, the distribution of their estate is governed by the Malian Family Code. The estate is divided among the surviving spouse, children, and other relatives according to statutory shares. The surviving spouse is entitled to a portion of the estate, with the remainder divided among the children. Customary law may also apply in certain regions.

Wills & Probate

Having a valid will is the most effective way to ensure assets pass according to the deceased's wishes. A will must be in writing, signed by the testator in the presence of two witnesses who are not beneficiaries. The will should appoint an executor. Probate is the legal process of recognising the will and granting authority to distribute assets. Probate fees are typically 1–3% of the estate value.

FAQs

Do I need to pay tax on inherited property if I sell it?

If you sell inherited property, CGT may apply on the gain (selling price minus the deceased's original cost base). No step-up in basis is available.

Is there a way to reduce gift tax when transferring assets to family?

The annual exemption for small gifts can be used. For larger transfers, spreading gifts across multiple years may reduce the overall duty.

Does Mali recognise foreign wills?

Foreign wills may be recognised but must go through the Malian probate process. It is advisable to execute a separate Malian will for assets located in Mali.

Disclaimer

This guide provides general information about Malian inheritance and gift tax for the 2026 tax year. Succession law is complex and intersects with customary law. Always consult with a qualified Malian lawyer or tax advisor for advice specific to your situation. InvestmentKit does not provide tax or legal advice.