Mali
Western Africa · ML · 4 treaties
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 10% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 40% |
| Capital gains | 7% |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Tax resident if physically present in Mali for at least 183 days in a year
Tax residence is tied to physical presence (183+ days); there is no indication of citizenship‑ or domicile‑based tail rules, so falling below the 183‑day threshold and ceasing to be present in Mali generally ends tax residence.
Source: Direction Générale des Impôts (via Remote People payroll tax guide)
Tax treaty network (4)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| France | — | — | — |
| Ivory Coast | — | — | — |
| Burkina Faso | — | — | — |
| Senegal | — | — | — |