Tax
Code général des impôts with 18% VAT and gold mining fiscal terms
VAT is 18% under WAEMU harmonisation and corporate tax is 30%. Gold mining conventions provide negotiated terms, and the 2019 Mining Code narrowed exemptions available to new entrants.
Key rules
- Jurisdiction — Direction Générale des Impôts assesses; appeals lie to the administrative chamber.
- Deadline — Corporate return: 30 April
- Deadline — VAT: by the 15th of the following month
Governing law
- Loi n° 06-067 portant Code général des impôts
- Loi n° 2019-022 portant Code minierfiscal chapter
- Loi de financesannual
In practice
Mali's 2019 Mining Code reduced the generous exemption periods of its predecessor and increased state free-carried interest, part of a wider Sahelian move to recapture resource rent. The transitional government has also pressed renegotiation of existing conventions, testing the stabilisation clauses that operators had relied on.