Renting out your home in Bamako as a landlord: lease, registration, property income, unpaid rent
Tax centres (Directorate General of Taxes); courts
Many Malians abroad own a house or flat in Bamako and rent it out. Being a landlord also means tax obligations and, sometimes, a dispute to handle from a distance. This page brings together what the official sheets and the texts published in the Official Journal in 2026 say. For the tenant's side and rents by neighbourhood, see our page on finding housing in Bamako.
Key points (checked on 18 October 2026)
- Register the lease: at the tax centre, contract returned within 24 hours; 1,500 FCFA stamp per sheet, duties depending on the contract.
- Declare the rent: rental income return at the tax centre before 30 March, by 30 April at the latest to avoid penalties.
- Unpaid rent: only a court decision allows eviction; since July 2026 documents are served by a commissaire de justice (formerly bailiff).
- From abroad: an agent can file the return for you.
Registering the lease
According to the official "Contract registration" sheet, you go to the management section of your tax centre. The officer assesses the tax impact of the contract and calculates the duties; you pay at the centre's cash desk against a receipt. The section head stamps the contract, the centre head signs it, and it is returned within 24 hours.
- Documents: the contract, with a 1,500 FCFA stamp per sheet for a fixed-duty deed.
- Cost: depends on the contract; the sheet mentions a 3% registration duty (articles 329 and 332 of the General Tax Code).
A registered lease has a certain date, which is useful evidence if a dispute arises.
Declaring rental income
Declaring rental income (revenus fonciers) is the duty of owners or managers of let property, individuals and companies alike. It is attached to the income tax return for an individual, and to the corporate tax return for a company.
| Point | Rule (official portal) |
|---|---|
| Who files | any individual or company earning income from property rentals, or their agent |
| Where | to the head of the tax centre responsible for the income earner |
| When | before 30 March each year, by 30 April at the latest to avoid late penalties |
| Cost | free |
| What you get | a filing receipt, then a tax or non-tax notice |
The sheet does not give the tax rate: it falls under the General Tax Code; check with the tax centre or the Directorate General of Taxes website. To get a tax number, see our page on NIF, business licence and tax clearance.
Property tax and local taxes
Property tax is one of the taxes handled by the Directorate General of Taxes and paid over to the District of Bamako (ordinance no. 2026-022 of 4 September 2026, article 12); its rate falls under the General Tax Code. Families occupying a compound also pay the road tax, at most 3,000 FCFA a year, collected with the TDRL. Details on our page on local taxes in Bamako.
Unpaid rent
A landlord cannot evict a tenant on their own. According to the "Eviction of a tenant" sheet, the landlord must obtain a court decision recording the end of the lease and ordering eviction, in one of these cases:
- rent unpaid when due;
- a fixed-term lease that has ended;
- an open-ended lease, after six months' notice served out of court;
- taking the property back for personal or family use, with six months' notice and an obligation to live there for two years, failing which damages are owed;
- major works affecting the foundations and walls.
| Lease | Court | Decision | Filing fee |
|---|---|---|---|
| Residential | civil court | summary order (ordonnance de référé) | 8,000 FCFA |
| Commercial | commercial court | judgment | 26,000 FCFA |
Documents: the summons, the lease if there is one and the rent receipt. Time: from the same day to one month after filing. Service fees and any lawyer's fees come on top. For 2026, the legal interest rate is set at 5.3637% (order no. 2026-0204/MEF-SG of 23 February 2026, Official Journal no. 11 of 2026).
2026 change: the sheet still mentions a "bailiff" (huissier). Law no. 2026-027 of 15 July 2026 replaced the profession of huissier-commissaire de justice with that of commissaire de justice: these public officers alone may serve documents and enforce court decisions (article 1).
Managing from abroad
- The rental income return can be filed by an agent, according to the official sheet.
- For other procedures, a power of attorney legalised at the consulate generally lets a relative act for you: see our pages on Malians abroad and on legalisation.
- Before buying or renting out land, check the title: see our land title page.
Frequently asked questions
When do you declare rental income in Mali?
Before 30 March each year, and by 30 April at the latest, at the tax centre responsible for the owner. Filing is free.
Do you need to register a lease in Bamako?
The official sheet describes contract registration at the tax centre: the contract is returned within 24 hours, with a 1,500 FCFA stamp per sheet and duties calculated on its content. A registered lease serves as evidence in a dispute.
How do you get your property back after unpaid rent?
By going to the civil court through a judicial officer or by petition; the judge issues a summary order, with an 8,000 FCFA filing fee. Eviction without a court decision is not possible.
What is a commissaire de justice in Mali?
Since law no. 2026-027 of 15 July 2026, it is the new name for the former bailiff: a public officer who serves documents and enforces court decisions.
Official sources (checked on 18 October 2026)
- Government of Mali, procedures portal: Contract registration (French), Rental income declaration (French) and Eviction of a tenant (French).
- Official Journal of the Republic of Mali no. 16 of 24 July 2026, law no. 2026-027 of 15 July 2026 on the Statute of Judicial Officers (French), article 1.
- Official Journal of the Republic of Mali no. 21 of 11 September 2026, ordinance no. 2026-022/PT-RM of 4 September 2026 (French), articles 12 and 19.
- Official Journal of the Republic of Mali no. 11 of 2026, order no. 2026-0204/MEF-SG of 23 February 2026 setting the legal interest rate for 2026 (French).
Get this procedure done in Bamako
Describe what you need: we review each request and reply by email within 72 hours with what can be done on the ground, the documents required (a power of attorney legalised at the consulate where needed) and the cost.
Assistance service being launched. No payment is requested at this stage.