Mali Taxe sur la Valeur Ajoutee (TVA) - standard rate
Mali Taxe sur la Valeur Ajoutee (TVA) - standard rate is 18 percent, in force since 1 Jan 2007. Last checked against the official source on 20 Jul 2026.
Mali's single standard value added tax rate, set by the Code General des Impots.
| Current value | 18 percent |
|---|---|
| In force from | 2007-01-01 |
| Official source | Loi n deg 06-067 du 29 decembre 2006 portant Code General des Impots (Republique du Mali), Article 229: 'Le taux de la taxe est de 18 %.' |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Mali operates a SINGLE standard TVA rate with no reduced rate in the general regime, so no Brazil-style multi-rate decomposition is needed. Article 229 CGI reads verbatim: 'Le taux de la taxe est de 18 %.' Verified against the official promulgated text of Loi n deg 06-067 du 29 decembre 2006 hosted by the Direction Generale des Marches Publics (dgmp.gouv.ml, a gouv.ml domain) and a character-identical second copy at africa-laws.org. 18% is also the UEMOA-harmonised standard band (UEMOA VAT directives require member states to set the standard rate between 15% and 20%), which is why it matches Senegal, Cote d'Ivoire and the other union members. Re-checked 2026-07-20 for any change under the Loi de Finances 2026 (Loi n deg 2025-056 du 18 decembre 2025): none found. Note that exports and certain supplies are zero-rated and a schedule of exemptions applies under the CGI; a separate Taxe sur les Activites Financieres (TAF) of 17% applies to banking/financial operations instead of TVA. effective_from is set to 1 January 2007, the entry into force of the 2006 recodification that is the currently citable instrument; the 18% rate itself predates that recodification under earlier Malian VAT legislation, but no primary text for the pre-2007 instrument could be loaded and no earlier date is asserted - which is also why history is empty rather than populated with unsourced values. ACCESS QUIRKS: the DGI's own consolidated CGI portal (dgi.gouv.ml/CGI/) renders as a very long HTML page that was repeatedly truncated before Article 229 could be reached; the DGI's ANNEXE-FISCALE-2022.pdf is a scanned image with NO text layer (13 pages, zero extractable characters); the Secretariat General du Gouvernement consolidated text at sgg-mali.ml timed out on repeated download attempts; and corridor.eregulations.org, which mirrors a Mali tax code PDF, fails TLS chain verification ('unable to verify the first certificate') - re-confirmed failing on 2026-07-20.
Get it programmatically
curl https://afriref.dev/v1/ml/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ml/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ml/vatOther Mali series: BCEAO Minimum Bid Rate (taux minimum de soumission) · VAT registration threshold · Salaire Minimum Interprofessionnel Garanti (SMIG) · Public Holidays (Fetes legales) · inflation rate (CPI) · Impot sur les Societes (IS) - standard rate · 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