← Back to the map

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 leave

What makes you a tax resident — and how hard it is to stop being one.

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.

PartnerDivIntRoy
France
Ivory Coast
Burkina Faso
Senegal