Mali
Western Africa · ML · 4 生效条约伙伴
What are the main tax rates in Mali?
Mali has a top personal income tax rate of 40%, a corporate tax rate of 30%, and a standard VAT of 18%.
Common questions
- What is Mali's tax system based on?
- Mali operates a territorial tax system.
- How long does it take to become a tax resident in Mali?
- Tax residency in Mali is established after 183 days.
- Does Mali have a capital gains tax?
- Mali applies a 7% capital gains tax.
税务信息
| 企业所得税 | 30% |
| 个人所得（最高税率） | 40% |
| 资本利得 | 7% |
| 增值税/商品及服务税（标准） | 18% |
| 税收制度 | territorial |
| 居住门槛 | 183 天 |
| 离境税 | 不 |
税务居民身份
- 如果在一年内在马里实际居住至少 183 天，则为税务居民
税务居民身份与实际居住时间（183天及以上）挂钩；没有迹象表明存在基于国籍或永久居所的追溯规则，因此，居住时间少于183天并停止在马里居住通常会终止税务居民身份。
Direction Générale des Impôts (via Remote People payroll tax guide)