Mali Rental Income Guide 2026

Overview — Rental Income Tax in Mali

Rental income from letting or leasing of immovable property is taxable in Mali. The income is classified as income from property (revenus fonciers) and is subject to the progressive IRPP rates. For individual landlords, rental income is added to other income and taxed at marginal rates from 0% to 40%. Landlords may deduct actual expenses or opt for a standard deduction. Rental income from commercial property is treated similarly.

Taxation Under IRPP — Progressive 0–40%

Net rental income (gross rent minus allowable deductions) is added to the landlord's total income and taxed under the progressive IRPP brackets. The 20% professional deduction available for employment income does not apply to rental income. Landlords must file an annual tax return declaring rental income. The tax is assessed on the net rental income after allowable deductions.

Allowable Deductions

Landlords may deduct the following expenses from gross rental income:

• Repairs & maintenance — not capital improvements
• Property management fees — paid to licensed agents
• Insurance premiums — building and fire insurance
• Mortgage interest — interest on loans used to acquire or improve the property
• Registration duty amortisation — the 5% registration duty may be amortised over the expected holding period
• Notary & legal fees — for lease agreements and tenant matters

Vacant Property Rules

Rental income is only taxable when the property is actually let. There is no deemed rental income for vacant or owner-occupied properties. Expenses incurred during vacant periods (e.g., security, maintenance) may be deducted. Short-term letting (e.g., holiday rentals) is also subject to rental income tax.

FAQs

Do I need to register as a landlord with DGI?

Yes, landlords letting property should register with DGI and obtain a NIF (Numéro d'Identification Fiscale) for tax purposes.

What if I rent my property through an agency?

The agency may be responsible for reporting and remitting tax on your behalf. Ensure the agency provides detailed statements of rent collected and tax paid.

Are advance rent payments taxable in one year?

Yes, rental income is taxable in the year it is received, regardless of the period it covers. If you receive 2 years' rent upfront, the full amount is taxable in that year.

Disclaimer

This guide provides general information about Malian rental income 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.