Mali income tax rates

What this value means

Bands read from the text layer of the officially promulgated Loi n deg 06-067, Article 10, cross-checked against a second independent copy of the same law (africa-laws.org) which is character-identical, and re-verified digit-by-digit on 2026-07-20 against current Malian payroll references. The statute expresses the bands with exclusive lower bounds - '0 a 175 000' at 0%, '175 001 a 600 000' at 5%, '600 001 a 1 200 000' at 13%, '1 200 001 a 1 800 000' at 20%, '1 800 001 a 2 400 000' at 28%, '2 400 001 a 3 500 000' at 34%, 'Au-dela de 3 500 000' at 40%. They are represented here as continuous min/max boundaries; the one-franc offsets are a drafting convention, not a gap in the schedule. PERIOD: the bands are MONTHLY taxable salary income, not annual. Article 10 itself does not name the period, but the ITS is assessed and withheld monthly by employers under the CGI and the monthly reading is what the DGI and Malian payroll practice apply. This matters enormously for interpretation: on a monthly reading the 40% top band bites above 3,500,000 XOF per month, and the SMIG of 40,000 XOF per month sits comfortably inside the 0% band. Consumers should note the alternative annual reading circulates in some secondary summaries and would be wrong. TWO-STEP COMPUTATION - the bands alone do NOT give the tax due. Article 9 requires (a) applying this bareme to taxable income to get gross tax, then (b) applying family-charge reductions per Article 11 to that gross tax: 0% for a single, divorced or widowed person with no dependent child; 10% for a married person with no dependent child; a further 2.5% per dependent child up to the tenth inclusive; and 10% for a disabled adult child. Where a married woman is taxed separately each spouse gets the 10% reduction, and spouses may jointly elect how to split the children's reduction between them. Taxable income is itself net of statutory deductions and of allowances covering employment costs actually used for their purpose (Article 7), with deductible ceilings fixed by arrete of the Minister of Finance. SEPARATE PAYROLL LEVIES not part of this schedule: Contribution Generale de Solidarite 0.5% on employees, and on the employer side Contribution Forfaitaire des Employeurs 3.5% and Taxe de Formation Professionnelle 2% of gross remuneration. HONESTY FLAG: the instrument cited is the 2006 promulgated text. Unlike the corporate rate at Article 85 - which there is positive evidence was amended in 2011 - NO evidence was found that Article 10's bareme has been amended, and current Malian payroll and DGI-adjacent references reproduce exactly these seven bands and these thresholds, which is why the 2006 text is served here rather than flagged as stale. But no consolidated post-2006 CGI could be read to prove the negative. Mali's Loi de Finances 2026 (Loi n deg 2025-056 du 18 decembre 2025) and Ordonnance n deg 2025-015/PT-RM du 17 mars 2025 both touched the CGI without, on the evidence available, altering this bareme; the thresholds should be re-verified against a consolidated text when one becomes loadable. ACCESS QUIRKS: dgi.gouv.ml's dedicated ITS page describes the tax and links to the CGI but does NOT reproduce the bareme (re-confirmed 2026-07-20); the DGI CGI portal truncates on fetch; amkfinancehub.com returned HTTP 403; sgg-mali.ml timed out.

Get it programmatically

curl https://afriref.dev/v1/ml/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ml/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ml/income-tax

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