🇲🇱 How tax works
in Mali.
CGI Art. 10 (Loi 2016-10; annual ITS) · Income tax guide
The calculation, explained.
Official CGI Art. 10 ITS progressive annual tranches: 0% to XOF 330,000 through 37% above XOF 3,494,130.
Art. 11 family-charge tax reductions and the Art. 12-A/B two-point effective-rate reduction are excluded. SMIG itself is ITS-exempt by decree.
Doctors: employment and independent practice
The Mali comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · XOF
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 330,000 | 0.0% |
| 330,000 – 578,400 | 5.0% |
| 578,400 – 1,176,400 | 12.0% |
| 1,176,400 – 1,789,733 | 18.0% |
| 1,789,733 – 2,384,195 | 26.0% |
| 2,384,195 – 3,494,130 | 31.0% |
| Above 3,494,130 | 37.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to F CFA 65,595,700.
- 1. Annual input
- F CFA 65,595,700
- 2. Custom deductible expenses
- − F CFA 0
- 3. Modeled allowance / base deduction
- − F CFA 0
- 4. Modeled taxable base
- F CFA 65,595,700
| Taxed portion | Rate | Tax |
|---|---|---|
| F CFA 330,000 | 0.0% | F CFA 0 |
| F CFA 248,400 | 5.0% | F CFA 12,420 |
| F CFA 598,000 | 12.0% | F CFA 71,760 |
| F CFA 613,333 | 18.0% | F CFA 110,400 |
| F CFA 594,462 | 26.0% | F CFA 154,560 |
| F CFA 1,109,935 | 31.0% | F CFA 344,080 |
| F CFA 62,101,570 | 37.0% | F CFA 22,977,581 |
- 5. Modeled tax credits (capped at tax due)
- − F CFA 0
- 6. Included additional tax
- F CFA 0
- 7. Income tax
- F CFA 23,670,801
- Effective rate = tax ÷ annual input
- 36.1%
- After income tax, before other deductions
- F CFA 41,924,899
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.