Tax number (NIF), patente, tax clearance and VAT in Mali: a business's tax procedures

Starting a business in Bamako also means joining the tax register. The NIF (tax identification number) is the entry point; the patente (business licence tax) and the tax clearance certificate (quitus fiscal) are required to operate and to bid for public contracts; VAT is declared every month. This page follows the six tax sheets on the official procedures portal.

Key points (checked on 17 October 2026)

• NIF: at the tax centre of your commune or cercle; free; 48 hours; pink card issued by the census section.
• Patente: annual, amount by activity category; certificate in under 24 hours on presentation of the payment receipt.
• Tax clearance: at the District general revenue office; 500 FCFA stamp and 1,000 FCFA file fee; 3 to 7 days.
• VAT: 18%, to be declared by the 15th of each month for the previous month.

---

The NIF (tax identification number)

You file at the secretariat of the head of your tax centre (commune or cercle), which gives you a filing number. The census section visits your premises and checks the tax details; the head of centre signs the identification. You receive a pink card at the census section, then you are entered in the management section's register, which opens a file.

The NIF requires prior registration in the trade register: see our page on registering a business at the API-Mali one-stop shop.

---

The patente

The patente is an annual tax. You go to the census section of the tax centre with the payment receipt; the clerk fills in a form signed by the head of centre. The amount depends on the category, itself linked to the type and volume of activity (article 131 of the General Tax Code). The certificate is issued in under 24 hours.

---

The tax clearance certificate

The quitus fiscal certifies that you are up to date with direct taxes. The process is long:

1. collect a form at the District general revenue office (or the cercle tax centre) and affix a 500 FCFA stamp;
2. get a routing slip from the Regional Tax Directorate;
3. have your situation checked by the tax centre's census section, then signed by the head of centre and the regional director;
4. check by the Regional Customs Directorate;
5. back to the District general revenue office, which checks payments and hands over the certificate.

Documents: the form, a 500 FCFA tax stamp, the tax clearance number and the patente. Cost: 1,000 FCFA file fee. Timeline: 3 to 7 days.

---

Declaring VAT every month

Every VAT-registered business must declare, by the 15th of each month, the previous month's transactions and pay the VAT due (rate of 18%, common to the WAEMU zone) at the collection office of its tax centre. The form is provided by the tax office; the return can be filed by the taxpayer or a representative (accountant, tax adviser, lawyer). Late filing incurs interest, fines and penalties. You receive a payment receipt or a filing receipt.

---

Registering a contract

Contracts and notarial deeds subject to registration (company formation, inheritance judgment, contract with the administration…) are registered at the tax centre's management section, which calculates the duties. After payment, the contract is stamped, signed by the head of centre and returned in 24 hours. Duties: depending on content, usually 3%; between 1,250 and 6,000 FCFA for a company's articles; 1,500 FCFA stamp per page for a fixed-duty deed (articles 329 and 332 of the General Tax Code).

---

Declaring rental income

Owners or managers of rented property, individuals or companies, declare their rental income to the head of their tax centre before 30 March each year, and no later than 30 April to avoid penalties. Individuals attach it to their income tax return; companies to their corporate tax return.

Contact given by the VAT sheet: Directorate General of Taxes, Hamdallaye ACI 2000, Bamako, PO Box 776; website dgi.gouv.ml.

---

Frequently asked questions

Is the NIF free in Mali?

Yes: it is free and issued in 48 hours according to the official portal, with an application bearing a 200 FCFA stamp.

How much does the tax clearance certificate cost?

A 1,000 FCFA file fee plus a 500 FCFA stamp; allow 3 to 7 days.

When is the VAT return due?

By the 15th of each month, for the previous month's transactions.

How much is the patente?

It depends on the activity category and is calculated by the tax centre.

---

Official sources (checked on 17 October 2026)

• Government of Mali, procedures portal, Tax identification number (NIF) (French), Patente (French) and Tax clearance (French).
• Government of Mali, procedures portal, Registration of contracts (French), VAT return (French) and Rental income declaration (French).
• Directorate General of Taxes of Mali, dgi.gouv.ml.