Bamako, Mali

Remuneration

EMPLOYER'S CONTRIBUTIONS

22 June 2026

These are social security and tax contributions payable by the employer, in addition to the salary, in respect of compulsory deductions for tax and social security.

Social security contributions

In Mali, the social security system for employees is based on the pay-as-you-go principle, which relies on solidarity across different sectors and between generations. This social security principle requires employers to take out insurance on behalf of their employees to cover them against certain events; there are currently four such schemes in Mali.

  • Pensions due to reaching retirement age, death or permanent disability;
  • Family benefits;
  • Accidents at work and occupational diseases;
  • Non-occupational illnesses.

Each scheme is funded by its own contribution rate, and all contributions are payable by the employer, except for pensions and health insurance, where a contribution is required from the employee and deducted at source from their salary.

The employer is responsible for declaring and paying the contributions.

Taxation of earned income

Tax is a compulsory financial levy without direct consideration, imposed by the State by virtue of its authority and on a definitive basis to finance its operations.

Tax on salaries and wages – ITS

It is levied on the following elements of remuneration:

  • Basic salary;
  • Bonuses and allowances, with the exception of those provided for in Decree No. 99-0892/MF-SG;
  • Overtime;
  • Benefits;
  • Paid leave.

The ITS takes the taxpayer’s family circumstances into account when granting reductions:

  • Single, divorced or widowed: 0%;
  • Married: 10%;
  • Per dependent child, up to and including the 10th: 2.5%;
  • Per dependent adult child with a disability: 10%.

The ITS is payable on the gross amount of remuneration, excluding:

  • Non-taxable bonuses and allowances under Decree No. 99-0892/MF-SG;
  • Deductions made by the employer in respect of the employee’s share of social security contributions.

Housing Tax – TL

This applies to all employers without exception. This tax is paid to the Malian Housing Office to support the country’s national housing policy. The tax base is the total remuneration, without any allowance, at a rate of 1%.

Flat-Rate Contribution – CFE

All employers liable for corporation tax are subject to the CFE. This tax is payable by the employer, who may not deduct it from employees’ wages.

The tax base consists of the remuneration paid to all staff, plus, where applicable, the actual value of benefits, with the exception of officially recognised exemptions. The rate is 3.5 per cent of the remuneration subject to tax.

Vocational Training Tax (TFP)

It is collected on behalf of the Fund for the Support of Vocational Training and Apprenticeships (FAFPA) with the aim of subsidising continuing vocational training and apprenticeships for employers or employees. It has the same tax base as the CFE, at a rate of 2 per cent. This tax has not been in force since 1 January 2019.

Youth Employment Tax – TEJ

Like the TFP, it is calculated on the same basis and at the same rate to fund the National Youth Employment Fund, which is primarily responsible for subsidising the activities of the Agency for the Promotion of Youth Employment (APEJ). This tax has not been in force since 1 January 2019.

← Back to list