DoubleTaxationTaxes on salary: Mali preliminary data
How much income tax and social contributions are paid on a salary in Mali, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | F CFA 39,357,420 ≈ €60,000 |
|---|---|
| Income tax | F CFA 13,438,396 ≈ €20,487 |
| Employee contributions | F CFA 2,621,204 ≈ €3,996 |
| Take-home pay | F CFA 23,297,819 ≈ €35,517 |
| Employer contributions and payroll taxes | F CFA 6,699,404 ≈ €10,213 |
| Employer's labour cost | F CFA 46,056,824 ≈ €70,213 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 F CFA 19,678,710 | €60,000 F CFA 39,357,420 | €120,000 F CFA 78,714,840 |
|---|---|---|---|
| Sole proprietor | F CFA 5,313,252 30.0 % | F CFA 10,626,503 30.0 % | F CFA 21,253,007 30.0 % |
| Company | F CFA 6,553,010 37.0 % | F CFA 13,106,021 37.0 % | F CFA 26,212,042 37.0 % |
| Sole proprietor · Impôt synthétique | F CFA 590,361 3.3 % | F CFA 1,180,723 3.3 % | above the regime's limit |
Special tax regimes
Expatriation allowance deduction for expatriate executives (indemnité de dépaysement)
For people relocating
Who: Expatriate managerial staff of the public, semi-public or private sector coming to work in Mali under a regular employment contract; not available after more than ten years of residence in Mali.
15% of emoluments (excluding family allowances, job-expense allowances and benefits in kind) is deductible from taxable salary as an expatriation allowance.
Legal basis: Code général des impôts, art. 8 (ITS) and implementing order, art. 3 (as reproduced in the DGI consolidated CGI)
Tax residence
The tax residence check does not cover Mali yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 655.957 XOF (Fixed peg 655.957 XOF per EUR, converted with ECB euro reference rate 2 Jan 2026 (1 EUR = 1.1721 USD, i.e. 0.853180 EUR per USD), 2026-01-02) ↗
Sources
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Mali
- ECB — euro foreign exchange reference rates (2 Jan 2026), used with the fixed XOF/EUR peg
- DGI Mali — Code général des impôts (consolidated text dated 2 Aug 2017, published as the DGI's CGI page): ITS art. 7-11, IS art. 85-86, IRVM art. 42
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.