Tax and customs exemptions in Mali: what the law allows (and forbids)
In Mali, no tax or customs exemption is valid without a law (law no. 2017-022). The three exceptions it provides, the 2026 change for extraordinary events, and a real exemption order for an externally financed contract.
Many investors arrive in Mali expecting to "negotiate an exemption". Malian law is strict on this: since 2017, a tax or customs exemption exists only if a law provides for it. Here is the framework, the exceptions, and a real exemption order published in 2026.
Key points (texts checked on 19 October 2026)
- No tax or customs exemption is allowed unless expressly provided for by a law (law no. 2017-022, article 2).
- An exemption clause signed by an administration or local authority without a legal basis is void.
- Three exceptions: extraordinary events recognised by decree, tax-free public contracts financed from external resources, diplomatic missions and international organisations.
- The benefits of the Investment and Mining Codes rest on such laws: they are the normal route for an investor.
The principle: no exemption without a law
Law no. 2017-022 of 12 June 2017 setting the general framework for tax and customs exemptions lays down two rules (article 2):
- no tax or customs exemption is allowed unless expressly provided for by a law;
- any exemption clause in an agreement, convention or similar act concluded by a public administration or local authority is null and void if not provided for by a law.
In other words, a letter from a ministry or an agreement with a town hall is not enough. Clauses predating 2017 remain valid until the relevant contracts expire, provided they have a legal basis (article 4).
For an investor, lawful exemptions come mainly through the Investment Code and API-Mali and, in mining, the 2023 Mining Code.
The three exceptions in the law
Article 3 itself grants exemptions in three cases:
| Case | What is exempt |
|---|---|
| "Extraordinary" events recognised by a decree of the Council of Ministers | purchases linked to those events, under the implementing decree |
| Public contracts concluded tax-free and financed from external resources | purchases of goods and services to carry out the contracts, in line with the financing agreements |
| Diplomatic missions, consular posts and international organisations | their operating purchases and their diplomatic staff's salaries, under ratified conventions and headquarters agreements |
What changed in 2026
Decree no. 2026-0396/PT-RM of 25 June 2026 rewrites article 58 of the 2018 implementing decree (no. 2018-0595/P-RM). For events recognised as extraordinary by decree, an order of the Finance Minister can exempt purchases of goods and services from:
- VAT;
- the tax on financial activities;
- the tax on insurance contracts;
- registration and stamp duties;
- the patente on contracts;
- the public procurement regulation fee.
A real example: a rural roads programme
Official Journal no. 11 of 2026 publishes order no. 2026-0054/MEF-SG of 3 February 2026 setting the tax and customs regime for contracts under the rural road rehabilitation programme "Tracks and infrastructure for peace" in the Kayes and Kita regions. It shows how an exemption on an externally financed contract works:
On imports, exempt for materials and equipment permanently incorporated in the works: customs duty, statistical fee, the community solidarity levy (PCS), the AES community levy (PC-AES), the special tax on certain products and VAT. The exemption also covers tools, fuel, lubricants and spare parts essential to the machinery.
Still taxed: office supplies and furniture, household appliances, food, spare parts for passenger cars, everyday operating products.
Site equipment not incorporated and utility vehicles: temporary admission regime, duties suspended for the duration of the works, then re-export or release for consumption.
Personal effects of expatriate staff: exempt if in use for at least six months and imported within six months of settling in, but the PC-AES, PCS and statistical fee remain payable.
Domestic taxes: contractors and their subcontractors are exempt from VAT, insurance contract tax, registration and stamp duties, the patente on contracts and the regulation fee. They remain subject to the withholding on profit tax and must keep filing all their returns, or face penalties. The order runs until 28 February 2029.
Another order in the same issue (no. 2026-0078/MEF-SG) extends to 31 August 2028 the tax and customs regime for contracts under the 2026-2030 investment plan of the Société malienne de patrimoine de l'eau potable (SOMAPEP-SA).
Takeaways
- Always ask which law an exemption you are promised rests on.
- An exemption does not exempt you from filing tax returns: failing to file is penalised.
- Some community levies (PC-AES, PCS, statistical fee) often remain payable.
- For the rest of the tax system, see business taxation in Mali and public procurement.
Frequently asked questions
Can a local authority grant a tax exemption in Mali?
No: any exemption clause signed by an administration or local authority is void if not provided for by a law (law no. 2017-022, article 2).
Are donor-funded contracts exempt from VAT?
Tax-free public contracts financed from external resources are among the exceptions in the law; an order of the Finance Minister sets the regime for each programme.
What is the PC-AES?
The community levy of the Confederation of Sahel States, collected on imports; in the 2026 order discussed here, it remains payable on expatriate staff's personal effects.
Official sources (checked on 19 October 2026)
- Official Journal no. 27 of 6 July 2017, law no. 2017-022 of 12 June 2017 setting the general framework for tax and customs exemptions (French), articles 1 to 5.
- Official Journal no. 15 of 2026, decree no. 2026-0396/PT-RM of 25 June 2026 (French).
- Official Journal no. 11 of 2026, orders no. 2026-0054/MEF-SG of 3 February 2026 and no. 2026-0078/MEF-SG of 10 February 2026 (French).