Mali public holidays 2026, VAT rate and tax data
Mali: VAT rate 18% since 1 Jan 2007; 16 public holidays in 2026 (next: Noel (Christmas Day), 25 Dec 2026); corporate tax rate 30%; minimum wage 40000 XOF/month; policy interest rate 3%; inflation rate (CPI) 3.4%.
11 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency XOF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "ML", "series": "vat", "value": 18, "unit": "percent", "effective_from": "2007-01-01", "last_confirmed": "2026-07-20", "source": { "name": "Loi n deg 06-067 du 29 decembre 2006 portant Code General des Impots…", "url": "https://www.dgmp.gouv.ml/sites/default/files/code_general_impots.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ml","amount":1000}.
Mali public holidays 2026
16 days in 2026; next: Noel (Christmas Day) on 25 Dec 2026. Official source: Loi n deg 05-040 du 22 juillet 2005 relative aux fetes legales en Republique du Mali, as… · last verified 26 Aug 2026
Fixed by law 4 Confirmed 12
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Jour de l'An (New Year's Day) | Fixed by law | Loi n deg 05-040 du 22 juillet 2005… |
| 2 Jan 2026 Fri | Lendemain du Jour de l'An (declared chome et paye by ministerial communique - discretionary, not a standing statutory holiday) | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 20 Jan 2026 Tue | Fete de l'Armee (Armed Forces Day) | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 16 Mar 2026 Mon | Laylat al-Qadr (Nuit du Destin) - declared chome et paye by ministerial communique | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 19 Mar 2026 Thu | Korite (Aid el-Fitr / fin du Ramadan) | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 20 Mar 2026 Fri | Lendemain de la Korite | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 26 Mar 2026 Thu | Journee des Martyrs (Martyrs' Day / Fete de la Democratie) | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 6 Apr 2026 Mon | Lundi de Paques (Easter Monday) | Fixed by law | Loi n deg 05-040 du 22 juillet 2005… |
| 1 May 2026 Fri | Fete du Travail (Labour Day) | Fixed by law | Loi n deg 05-040 du 22 juillet 2005… |
| 25 May 2026 Mon | Journee de l'Afrique (Africa Day) | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 27 May 2026 Wed | Tabaski (Aid el-Kebir / Aid al-Adha) | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 28 May 2026 Thu | Lendemain de la Tabaski | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 25 Aug 2026 Tue | Maouloud (Mawlid an-Nabi, naissance du Prophete) DATE PROVISOIRE, non encore fixee par communique ministeriel au 2026-07-20 |
Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 1 Sep 2026 Tue | Bapteme du Prophete DATE PROVISOIRE, non encore fixee par communique ministeriel au 2026-07-20 |
Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 22 Sep 2026 Tue | Fete de l'Independance (Independence Day) | Confirmed | Loi n deg 05-040 du 22 juillet 2005… |
| 25 Dec 2026 Fri | Noel (Christmas Day) | Fixed by law | Loi n deg 05-040 du 22 juillet 2005… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Mali value
Rate schedules and breakdowns
Withholding tax rates
10–18% across 4 withholding taxes — no single rate · in force from — · Official source: Mali, Code general des impots (DGI official online text, dgi.gouv.ml): art. 42… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | IRVM - dividends | 10 | dividends distributed by companies with their seat in Mali (and foreign companies active in Mali within art. 41 scope), whoever the recipient (including non-residents) | CGI art. 42(1) (L.F.2012, L.F.2013)… |
| REDUCED TO 7% for dividends of companies listed on a CREPMF-approved exchange (the BRVM). | ||||
| interest | IRVM - interest and other investment income | 18 | investment income not carrying a specific tariff ('tous les autres revenus'), the residual IRVM tier capturing ordinary loan and debt interest, whoever the recipient (including non-residents) | CGI art. 42 (L.F.2012, L.F.2013): '9%… |
| TIERED: 18% residual; 9% for sight/fixed deposits and current accounts; 6% for bond income, cut to 3% for State/public-body bonds of five-to-ten years and to 0% beyond ten years; 13% for interest on negotiable corporate bond borrowings; 15% for lots. | ||||
| royalties | Non-resident retenue (arts. 94-97) - royalties (effective rate on gross) | 15 | sums paid to persons without a permanent professional installation in Mali for the use or concession of copyright, patents, trademarks, designs, plans, secret formulas or processes, rental of industrial/commercial/scientific equipment, and know-how (art. 94(b)) | CGI arts. 94(b), 96 and 97: rate 'fixe… |
| SERVED AS THE 15% EFFECTIVE RATE ON GROSS; nominal mechanics are 30% on half the gross. CAVEAT: art. 96's 50% forfaitary deduction is textually framed for 'prestations de services'; royalty-type sums sit within art. 94(b), whose closing words sweep them among 'prestations de… | ||||
| services-non-resident | Non-resident retenue (arts. 94-97) - services (effective rate on gross) | 15 | all sums paid for services of any kind supplied or used in Mali - studies, technical, financial or accounting assistance, prospecting, professional fees - by persons without a permanent professional installation in Mali, including non-domiciled performers (arts. 94-95) | CGI arts. 94, 96, 97: 'toutes sommes… |
| SERVED AS THE 15% EFFECTIVE RATE ON GROSS. For public works/supply contracts (marches), the forfaitary deduction is 90%, an EFFECTIVE 3% OF GROSS. For shows and concerts, entry taxes are first deducted from gross receipts. | ||||
Impot sur les Traitements et Salaires (ITS) - progressive schedule
0–40% across 7 bands · in force from 2007-01-01 · Official source: Loi n deg 06-067 du 29 decembre 2006 portant Code General des Impots… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 175000 | 0 |
| 175000 | 600000 | 5 |
| 600000 | 1200000 | 13 |
| 1200000 | 1800000 | 20 |
| 1800000 | 2400000 | 28 |
| 2400000 | 3500000 | 34 |
| 3500000 | — | 40 |
Statutory social-insurance contributions
0–9% across 5 contribution branches · in force from 2025-01-01 · Official source: Loi n° 99-041 du 12 aout 1999 portant Code de prevoyance sociale (Mali), as… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| prestations_familiales | Family benefits and maternity daily allowances branch / Branche des prestations familiales (INPS) | 8 | 0 | 8 | percent | Article 187 of the Code de prevoyance sociale: "Les cotisations sont assises sur l'ensemble des remunerations, salaires ou gains, y compris les avantages en nature et indemnites diverses, a l'exception de celles ayant un caractere de remboursement de frais". Article 188 adds that all elements of remuneration received in the period count, "qu'il s'agisse de payes normales ou d'elements occasionnels, reguliers ou exceptionnels, sans qu'il soit tenu compte de la periode de travail a laquelle ils se rapportent". NO CEILING. Floored by article 189 at the SMIG in force IN THE REGION where the undertaking or one of its establishments is situated. | XOF |
| Employer-only. Covers family benefits and the maternity daily allowances. NO CEILING - 8% runs on the entire remuneration however large. THE FLOOR IS REGIONAL, WHICH IS UNIQUE IN THIS GROUP: article 189 pegs the minimum base not to a single national SMIG but to "le montant du… | |||||||
| risques_professionnels | Work accidents and occupational diseases branch / Branche des accidents du travail et maladies professionnelles (INPS) - risk-rated by activity and by safety record | — | 0 | — | percent | The same article 187 assiette - all remuneration, salaries or earnings including benefits in kind and allowances, excluding expense reimbursements. NO CEILING; floored at the regional SMIG. The rate is reported in the band 1% to 4%. | XOF |
| NO SINGLE NATIONAL RATE - rate_employer is deliberately null. The band is 1% to 4%. MALI IS THE ONLY STATE IN THIS GROUP WHOSE CODE EXPRESSLY MAKES THE RATE DEPEND ON THE INDIVIDUAL FIRM'S SAFETY RECORD AS WELL AS ON ITS SECTOR. Article 196 provides for variation "selon les… | |||||||
| pensions | Pensions branch - old age, invalidity and survivors / Regime des pensions (INPS) | 9 | 3.6 | 5.4 | percent | The same article 187 assiette, uncapped, floored at the regional SMIG. Both shares are computed on the same base. | XOF |
| THE SPLIT IS NOT A NEGOTIATED NUMBER - IT IS A STATUTORY RATIO. Article 197 fixes the worker's share at exactly 40% of whatever rate is set for the pension regime. At the current 9% that is 3,6% worker and 5,4% employer, and 3,6 divided by 9 is precisely 0,40 - a built-in… | |||||||
| amo_assurance_maladie_obligatoire | Compulsory health insurance / Assurance Maladie Obligatoire (AMO) - CANAM | 6.56 | 3.06 | 3.5 | percent | Salary. Reported without a ceiling, consistent with every other Malian branch. Collected alongside the INPS contributions for salaried workers. | XOF |
| A SEPARATE INSTITUTION UNDER A SEPARATE LAW - the AMO is a CANAM regime, not an INPS branch, even though it is collected on the same payroll. The Code de prevoyance sociale of 1999 originally gave the INPS four regimes including protection against sickness; loi n° 09-015 of 2009… | |||||||
| taxe_anpe | National Employment Agency levy / Taxe ANPE (Agence Nationale Pour l'Emploi) | 1 | 0 | 1 | percent | All remuneration received by the employee. Reported without a ceiling. | XOF |
| SERVED AS A VISIBLE BRANCH BECAUSE IT IS A COMPULSORY PAYROLL CHARGE THAT MODELS ROUTINELY DROP. It is a labour-market levy rather than a social-insurance branch - it buys the employee no entitlement - but it is levied on the same payroll, at the same time, on an uncapped base… | |||||||
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