Taxes in Mali

The legal basis consists mainly of the Code général des impôts, the Livre de procédures fiscales and the latest enacted finance law or tax annex. Exact rates, thresholds, exemptions, forms and deadlines must be checked against the latest promulgated texts and current DGI instructions because annual finance laws can change them. Direct taxes include the tax on salaries and wages (ITS), rental income tax (IRF), tax on investment income (IRVM), tax on industrial and commercial profits (IBIC), corporate income tax (IS), agricultural income tax (IBA), property tax (TF), patente or licence charges and several local taxes. Indirect taxes include value-added tax (TVA), excise and product taxes, financial activity tax (TAF), insurance-related taxes, telecom taxes and other sector charges. Registration and stamp duties apply to selected legal acts and transactions. Local authorities may collect property, local development, vehicle, market and other charges. For personal taxation, residence generally depends on domicile, residence, the seat of direction or more than 183 days in Mali during the relevant period. A person who does not meet these tests and has no Mali activity is generally treated as non-resident, but Mali-source income can still create a tax liability. The researched annual ITS brackets are 0% up to FCFA 330,000, 5% from FCFA 330,001 to 578,400, 12% from FCFA 578,401 to 1,176,400, 18% from FCFA 1,176,401 to 1,789,733, 26% from FCFA 1,789,734 to 2,384,195, 31% from FCFA 2,384,196 to 3,494,130 and 37% above FCFA 3,494,130. The family reduction is 10% for a married taxpayer plus 2.5% per dependent child, up to 10%; an adult child with a disability receives a 10% reduction under the stated rules. Employers withhold ITS and generally remit it by the 15th day of the following month. IRF applies to rental income, with the researched DGI summary indicating 12% for durable or semi-durable buildings and 8% for furnished premises. Rent withholding applies when monthly rent reaches at least FCFA 100,000 under that guidance. IRVM rates in the same summary are 13% for bonds, 9% for deposits and current accounts, 15% for lottery winnings and 18% for other listed investment income. Private capital gains and property gains can also be taxed when the asset is transferred. A business with annual turnover excluding tax below FCFA 50 million generally falls under the impôt synthétique at 3% of turnover. Businesses at or above FCFA 50 million generally use the real-profit regime. The simplified real regime covers goods traders with turnover from FCFA 50 million to FCFA 250 million, while the normal real regime applies above FCFA 250 million or when the business does not meet the simplified-regime conditions. Tax advisers, certified accountants, auditors and enterprises covered by the Code des investissements can be required to use the real regime regardless of turnover. IBIC or IS is generally 30% of taxable profit, with a 1% of turnover excluding tax minimum when the business reports a deficit; the stated minimum at the FCFA 50 million boundary is FCFA 763,500, subject to the higher applicable comparison. Agriculture, livestock, poultry, fish farming and forestry can fall under IBA, while traditional agriculture is excluded from that scope in the research summary. Employers may owe payroll-based charges including CFE at 3.5% of gross payroll, TFP at 2%, TEJ at 2%, TL at 1% and CGS at 0.5% of turnover excluding tax. Sector charges include the 5% TSLT on tobacco, TAF at 17% or 15% for export-finance interest and fees, TARTOP at 5% of turnover excluding tax for licensed telecommunications, TCA at 4% for selected navigation risks and 20% for other insurance, plus product taxes on goods such as alcohol, tobacco, mining products and cola. TVA applies to taxable goods and services supplied in Mali and to imports across the industrial, commercial, artisanal, liberal, agricultural and forestry sectors. The normal rate is 18%, while selected goods listed in the tax code can receive a 5% rate. Exemptions and special regimes depend on the applicable legal provision. Businesses under the real regime generally declare and pay TVA monthly, usually by the 15th day of the following month. An importer pays import TVA and other customs levies before release, and input TVA can be credited only when the required evidence exists. Designated public or private payers may withhold TVA. The NIF registration process normally requires a declaration of existence and a stamped request costing FCFA 200. Individuals generally provide a birth certificate and NINA, while business, NGO and API procedures vary by legal form and registration channel. NIF issuance is free, with a public DGI service target of two working days or 48 hours. The NIF can be verified through the DGI portal and enables access to e-impôt, e-Quitus and e-Liasses after registration. Taxpayers can file on paper at a Centre des impôts or Bureau d’assistance aux contribuables, or electronically through e-impôt when their account is active. The electronic service can show liabilities, notices and filing periods, use prefilled identity, bank and income information, allow corrections until the deadline and issue certificates and claims. Monthly obligations can include TVA, TAF, TCA, ISCP, ITS, CFE, TL, CGS, TSLT, IRF withholding, TT and IBIC or IS withholding. Annual obligations can include IBIC or IS, impôt synthétique, IRVM, IRF, TF, TV, TDRL, livestock, vehicle, TTR and firearm taxes. Forms are free, and payment is made through the tax centre, Treasury or bank transfer. A taxpayer must use the NIF, submit complete and accurate declarations, keep supporting records, withhold and remit tax where legally responsible, pay by the due date and cooperate with a tax audit. DGI controls can involve a formal review, desk review or accounting audit. The procedure may be contradictory, allowing discussion with the taxpayer, or taxation d’office when the legal conditions for an official assessment without agreement are met. The public DGI summary states a three-year recovery period for most taxes and five years for registration duties. A recovery notice gives at least 12 days before enforcement proceedings. VAT-credit claims can be filed after the quarter, with supporting documents due by the last day of the following month. A targeted VAT audit may follow. The researched DGI guidance refers to a six-month period for claiming an overpayment refund. Remedies include an administrative claim, a gracious appeal and litigation before the administrative courts; a claim should identify the NIF, address and telephone number and include supporting evidence. Cross-border taxation depends on the applicable treaty, the person’s residence, the source of income and the existence of a permanent establishment. DGI-listed agreements include arrangements with France, Morocco, Russia, Tunisia, the West African regional framework, Monaco and others shown in the current official list; treaty text and a residence certificate determine whether relief applies. A business can become taxable in Mali when it is exploited there, effectively managed there, operates through a permanent establishment or completes its commercial cycle there. Examples of a permanent establishment include a branch, office, factory, mine, construction or installation project lasting more than three months, or services performed through personnel for more than 183 days in a 12-month period. Without an applicable treaty, withholding on non-resident economic activity is generally 30%, and the researched capital-gain rate is 15%, rising to 30% for a non-cooperative or preferential jurisdiction. Related-party transactions require transfer-pricing documentation and an arm’s-length justification. Late documentation can attract a penalty of 1% of declared turnover per month, capped at 5%. Legal entities must also comply with beneficial-owner registration and declaration requirements under Law 2023-049 and Order 2023-4609. Importers deal with the customs administration through declarations, customs valuation, origin and tariff classification; regional tariff categories are listed at 0%, 5%, 10%, 20% and 35%, and duty-free intra-community treatment generally requires eligible proof of origin. Customs can collect import VAT and other levies before release.