Mali Impot sur les Societes (IS) - standard rate

What this value means

HONESTY FLAG - THIS IS THE WEAKEST-SOURCED VALUE IN THIS COUNTRY'S DATA. The rate served, 30%, is the current standard IS rate and is corroborated consistently across the IMF Fiscal Affairs Department technical report on Mali, UEMOA harmonisation instruments, and multiple independent professional tax references; re-checked 2026-07-20 against current commercial tax-rate compilations, all of which give 30% for Mali for tax year 2026. HOWEVER: the only PRIMARY texts of the CGI loadable first-hand are the ORIGINAL promulgated Loi n deg 06-067 du 29 decembre 2006 (retrieved from dgmp.gouv.ml and from africa-laws.org, both identical), and both state at Article 85 verbatim: 'Le taux de l'impot est fixe a 35%.' That 35% figure is SUPERSEDED - it is deliberately not served. The reduction from 35% to 30% was made in 2011 to bring Mali into compliance with UEMOA Directive n deg 08/2008/CM/UEMOA, which requires member states to set the corporate profits rate within a 25%-30% band; a standing 35% rate would place Mali in breach of a directive it is bound by, which independently corroborates that the 2006 text is stale. The specific Malian amending instrument (law or ordonnance) could NOT be loaded, so its number and gazette reference cannot be cited. effective_from is given as 2011-01-01 on the basis of the documented 2011 reform year and should be treated as approximate to the year, not the day. Corroborating detail that the 2006 text is stale in the same article-neighbourhood: Article 86 of the 2006 text sets the minimum tax (impot minimum forfaitaire) at 0.75% of turnover, whereas the current minimum is documented at 1% of annual turnover excluding tax - a second, independent indication that this chapter has been amended since 2006. RELATED RATES not served by this series: mining companies are taxed at 25% under the Code Minier rather than 30%; the impot synthetique regime for small taxpayers is 3% of annual turnover excluding tax; employers additionally bear the Contribution Forfaitaire des Employeurs at 3.5% and the Taxe de Formation Professionnelle at 2% on gross payroll. No change to the standard rate was found under the Loi de Finances 2026 (Loi n deg 2025-056 du 18 decembre 2025). ACCESS QUIRKS: the DGI consolidated CGI portal (dgi.gouv.ml/CGI/) truncates before Article 85 on automated fetch; the DGI's fiscal annexes are scanned images with no text layer; sgg-mali.ml (Journal Officiel / consolidated texts) timed out repeatedly; the IMF report URL returned HTTP 403; and corridor.eregulations.org fails TLS certificate verification ('unable to verify the first certificate') - re-confirmed failing 2026-07-20. One candidate source, a-mla.org/en/country/pdf/490, was fetched and DISCARDED on inspection because it is Guinea's 2004 tax code, not Mali's. Re-verification should target the consolidated CGI or the amending ordonnance directly. AMENDING INSTRUMENT IDENTIFIED (2026-08-07, adversarially re-verified) — this note previously conceded the 2011 amendment could not be retrieved; it now can be named: Loi n°2011-078 du 23 décembre 2011 (loi de finances pour l'exercice 2012), annexe fiscale art. 3, cutting the IS from 35% to 30% in transposition of Directive n°08/2008/CM/UEMOA (fourchette 25–30%, deadline 31 December 2011). Three-leg evidence: droit-afrique's archived LF-2012 annexe fiscale (Wayback capture; operative text 'Article 85 (nouveau): Le taux de l'impôt est fixé à 30%' with the Directive recited in the exposé des motifs), the DGI Mali online CGI annotating Art. 85 '(Loi n°11-078)', and the official JO Mali 2012 n°02 (sgg-mali.ml) carrying the law in its visas. The LF 2011 contains no IS-rate provision — effective_from accordingly moves from 2011-01-01 to 2012-01-01 (the exercise the LF 2012 governs). The DGI's consolidated CGI at the cited URL remains the value's current-text source.

Get it programmatically

curl https://afriref.dev/v1/ml/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ml/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ml/corporate-tax

Other Mali series: BCEAO Minimum Bid Rate (taux minimum de soumission) · Taxe sur la Valeur Ajoutee (TVA) - standard rate · VAT registration threshold · Salaire Minimum Interprofessionnel Garanti (SMIG) · Public Holidays (Fetes legales) · inflation rate (CPI) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Impot sur les Traitements et Salaires (ITS) - progressive schedule · Statutory social-insurance contributions

The same figure elsewhere: Mauritius · Morocco · Mozambique · Namibia · Niger · all 34