Mali

Paying Taxes in

Mali

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social Security contributions 12 120 21.9% gross salaries 24.7
Corporate income tax 4 30 35.0% taxable profits 10.8
Business license tax 1 fixed duty and proportional 10% duty of the rental value business premises 4
Payroll tax 12 3,5% gross salaries 3.9
Apprenticeship tax 12 2.0% gross salaries 2.3
Tax for youth employment 0 paid jointly 2.0% gross salaries 2.3
Accommodation tax 0 paid jointly 1.0% gross salaries 1.1
Fuel tax 1 various rates 1.1
Vehicle tax 1 fixed fee horse power 0.9
Insurance tax 1 20.0% insurance premium 0.4
Tax on interest 1 9.00% interest income 0.2
Value added tax (VAT) 12 120 18.0% value added not included
Stamp duty 1 XOF 1500 per page small amount
Stamp duty on property transfer 1 small amount
Totals: 59 270 51.8