Business taxes in Mali: taxes to pay, rates and regimes
The taxes a business pays in Mali according to the Directorate General of Taxes: synthetic regime (3% below 50 million FCFA) or real regime, payroll levies (CFE 3.5%, vocational training tax 2%, Youth Employment Tax 2%, housing tax 1%), 0.5% CGS, 18% VAT, 3% property tax.
Starting or taking over a business in Mali means knowing your tax obligations. The Directorate General of Taxes (DGI) publishes a list of the taxes a business may have to pay depending on its activities. This page summarises it, with the rates given by the DGI.
Mind the date: the DGI page was published in December 2019. Later finance laws may have changed some rates; check with your tax centre or a tax adviser before making decisions.
Key points (rates given by the DGI)
- Synthetic tax: 3% of turnover excluding tax, for businesses with under 50 million FCFA annual turnover.
- Above that, the real profit regime (industrial and commercial profits tax or corporate income tax).
- Payroll levies: CFE 3.5%, vocational training tax 2%, Youth Employment Tax 2%, housing tax 1%.
- General solidarity contribution: 0.5% of turnover excluding tax.
- VAT: 18%, declared and paid by the 15th of each month.
Two profit tax regimes
| Regime | Who it applies to (DGI) | Taxation |
|---|---|---|
| Synthetic tax | businesses with under 50,000,000 FCFA annual turnover excluding tax, including those with several establishments | 3% of annual turnover excluding tax |
| Real profit | businesses from 50,000,000 FCFA turnover; licensed tax advisers, accountants and chartered accountants; businesses approved under the Investment Code; businesses that opt for it | industrial and commercial profits tax (IBIC) or corporate income tax (IS) |
Mining companies get corporate income tax reduced to 25% for their first three years of production: see our page on the Mining Code. For Investment Code incentives, see our page on investing in Mali.
Payroll levies
Each month an employer pays several contributions calculated on the gross payroll (salaries, allowances and benefits in kind):
| Levy | Rate (DGI) | Allocated to |
|---|---|---|
| Employers' flat-rate contribution (CFE) | 3.5% | not specified |
| Vocational training tax (TFP) | 2% | Fund for vocational training and apprenticeship |
| Youth Employment Tax (TEJ) | 2% | National Youth Employment Fund |
| Housing tax (TL) | 1% | National Housing Fund |
The employer also withholds employees' salary income tax (ITS), which is progressive and takes family situation into account. Social contributions fall under INPS.
Turnover and consumption taxes
| Tax | Rate or rule |
|---|---|
| Value added tax (VAT) | 18%; declared and paid by the 15th of each month for the previous month's operations |
| General solidarity contribution (CGS) | 0.5% of turnover excluding tax for businesses under IS, IBIC or the synthetic tax; allocated to the Sustainable Development Fund |
| Solidarity and anti-smoking tax | 5%, payable by tobacco manufacturers and importers |
| Special tax on certain products (ISCP) | on certain products (kola nuts, alcoholic drinks, tobacco) and on mining products |
The DGI also lists the financial activities tax, the domestic tax on petroleum products, the solidarity contribution on air tickets, the telecom network access tax, the insurance contracts tax and, depending on activity, registration and stamp duties.
Other taxes depending on activity
- Property tax: 3%, on built property (houses, factories, commercial or industrial installations), for local authorities. See our page on local taxes in Bamako.
- Rental income tax: for landlords; see our page on renting out your home.
- Tax on income from securities (IRVM): dividends, interest and income from shares, bonds and deposits.
- Business licence (patente) and licence, market licence: see our page on NIF, business licence and tax clearance.
- Tourist tax (classified accommodation, airlines, travel agencies), vehicle road tax disc, road transport tax for public carriers, agricultural profits tax outside traditional farming.
Frequently asked questions
What is the synthetic tax rate in Mali?
3% of annual turnover excluding tax, for businesses with turnover under 50 million FCFA, according to the DGI.
What taxes does an employer pay on salaries?
According to the DGI: CFE 3.5%, vocational training tax 2%, Youth Employment Tax 2% and housing tax 1% of gross payroll, on top of withholding ITS and INPS contributions.
What is the VAT rate in Mali?
18%, as across the WAEMU, according to the official procedures portal.
Where do you pay taxes?
At the tax centre responsible for the business; the DGI also offers online services, including e-Impôts and e-Quitus for the tax clearance certificate.
Official sources (checked on 18 October 2026)
- Directorate General of Taxes of Mali, Taxes to pay (French) (page published December 2019).
- Government of Mali, procedures portal, How to fill in a VAT return (French): 18% rate, deadline on the 15th.
- Official Journal of Mali of 1 September 2023, law no. 2023-040 on the Mining Code (French) (FAOLEX copy), article 139.