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Mali VAT Guide 2026

Mali's Value Added Tax (Taxe sur la Valeur Ajoutée — TVA) is 18% on taxable supplies. Exports are zero-rated at 0%. Certain goods and services including basic foodstuffs, medical services, education, and financial services are exempt. The registration threshold is XOF 30,000,000 in annual turnover. DGI administers VAT under the Code Général des Impôts.

Overview — TVA in Mali

VAT in Mali is governed by the Code Général des Impôts and administered by the Direction Générale des Impôts (DGI). The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. Businesses with annual turnover exceeding XOF 30,000,000 must register for TVA. Voluntary registration is permitted for businesses below the threshold. VAT returns are filed monthly or quarterly depending on turnover.

TVA Rate Structure

The standard VAT rate in Mali is 18% on taxable supplies. The rate structure is simple compared to some other WAEMU countries:

  • Standard rate — 18% on most goods and services
  • Zero rate (0%) — exports of goods and services
  • Exempt supplies — basic foodstuffs, medical services, education, financial services, insurance, residential rent

Exempt supplies do not attract input VAT recovery. Businesses making exempt supplies cannot reclaim VAT on their purchases.

Registration Threshold

Businesses with annual turnover of XOF 30,000,000 or more must register for TVA with DGI. The application is submitted through DGI's online portal. Once registered, the business issues TVA invoices showing the VAT component separately. Businesses below the threshold may voluntarily register, which allows them to reclaim input VAT on their purchases. Non-compliance with registration requirements attracts penalties.

VAT Filing & Payment

TVA-registered businesses must file returns monthly (by the 15th of the following month) or quarterly, depending on turnover. The TVA return includes output tax and input VAT claims. Payment is due at the time of filing. Late filing attracts a penalty plus interest on unpaid tax. DGI conducts regular VAT audits and may perform inspections of business premises.

FAQs

Do I need to charge TVA if my turnover is below XOF 30,000,000?

No, registration is only compulsory if annual turnover meets or exceeds XOF 30,000,000. Businesses below the threshold may voluntarily register.

Can I recover input TVA?

Yes, TVA-registered businesses can claim input VAT on purchases used for taxable supplies. Input VAT is netted against output VAT in the periodic return.

What is the penalty for late TVA filing?

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

Disclaimer

This guide provides general information about Malian VAT 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.