Calculateur ITS Mali 2026

DGI ITS progressive tax (0%–36%), INPS social security (3.6% employee). Monthly computation per DGI bands. Currency: West African CFA franc (XOF).

✦ Inclut le Conseiller IA DGI 2025/26 evidence INPS · ITS XOF · CFA Franc

Last verified: July 2025 · Source: DGI Mali (impots.gouv.ml) · Code Général des Impôts 2025

Voir aussi : Calculateur TVA Mali

2025/26 Key Facts: ITS bands — tax-free threshold XOF 33,333/month (XOF 400,000/year). Top rate 36% above XOF 175,000/month. INPS employee contribution 3.6%, deductible from taxable income before ITS calculation. Standard ITS relief also applies by family situation: 0% single, 10% married without children, plus 2.5% per dependent child up to 10. Currency: West African CFA franc (XOF), shared among WAEMU states and fixed to EUR at 655.957.

Vos informations Franc CFA · XOF
Family StatusUsed for standard ITS relief
Dependent ChildrenStandard DGI family reduction
#

This calculator applies the standard family relief published in Mali's tax code: 10% for married employees with no children, plus 2.5% per dependent child up to 10. Additional relief for a major invalid child is not included in this base estimate.

Salaire Brut Mensuel XOF 1,500,000
XOF 100,000XOF 20,000,000
Ou entrez le montant mensuel exactAvant toute déduction
XOF
Déductions activesActiver / désactiver
INPS (3.6%)
3.6% salarie — deductible fiscalement
Secondary Employment
Taux fixe 30% no deductions

INPS employee contribution (3.6%) is fully deductible from taxable income before ITS is calculated. Employer INPS (12%) is an additional cost. No SDL or WCF in Mali.

Salaire Net Mensuel
XOF 0
After ITS, INPS & all deductions
Taux d'Imposition Effectif 0%
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Calculez d'abord votre salaire — I'll analyse your DGI ITS position, explain INPS deductibility, and give specific optimisation tips for Mali.

DGI ITS 2025/26 Monthly Bands ▾
XOF 0 – 33,3330% — exempt
XOF 33,334 – 66,6665% on excess above 33,333
XOF 66,667 – 108,33313% on excess above 66,666
XOF 108,334 – 175,00025% on excess above 108,333
Above XOF 175,00036% on excess above 175,000

Calculated monthly on taxable income (gross minus INPS). Annual tax-free threshold: XOF 400,000. INPS employee contribution (3.6%) deductible before ITS calculation.

INPS Rates 2025 ▾
Employee INPS3.6% of gross salary
Employer INPS12% of gross salary

INPS (Institut National de Prévoyance Sociale) employee contribution is deductible from taxable income before ITS is calculated. Administered by DGI Mali.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Mali Code Général des Impôts. Verify with DGI Mali (impots.gouv.ml) or a qualified Malian tax advisor.
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Calculateur PAYE Mali
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Mali PAYE Tax Guide 2025/26

Mali's payroll income tax, known as ITS (Impôt sur les Traitements et Salaires), is administered by DGI (Direction Générale des Impôts). The system uses five monthly progressive bands ranging from 0% to 36%, calculated on taxable income after the INPS employee contribution (3.6%) is deducted. Employers withhold ITS each month and remit to DGI by the 7th of the following month.

Mali uses the West African CFA franc (XOF), shared with seven other WAEMU member states. XOF is fixed to the euro at 655.957 and backed by the French Treasury, providing exchange rate stability. Employees are entitled to a tax-free threshold of XOF 33,333 per month (XOF 400,000 per year). The top rate of 36% applies above XOF 175,000 per month, and final ITS can be reduced using family-status relief published in the Code Général des Impôts.

INPS (Institut National de Prévoyance Sociale) collects social security contributions. The employee rate is 3.6% of gross salary. This contribution is fully deductible from gross pay before ITS is calculated, reducing the effective tax burden. Unlike some other African PAYE systems, Mali does not have SDL or WCF payroll levies — only INPS applies.

Compared to neighbouring WAEMU states, Mali's ITS structure has a relatively low tax-free threshold (XOF 33,333/month vs. Senegal's higher threshold) but the same XOF currency. Senegal uses IRPP with different band thresholds; Côte d'Ivoire uses a similar ITS system. All WAEMU countries use the same XOF currency fixed to EUR, simplifying cross-border comparisons.

Mali Tranches d'Imposition

Monthly Income (XOF)ITS Rate
0 – 33,3330%
33,334 – 66,6665%
66,667 – 108,33313%
108,334 – 175,00025%
Above 175,00036%

INPS employee: 3.6% of gross (deductible before ITS). Employer contributions vary. Currency: XOF (WAEMU CFA franc), fixed to EUR at 655.957.

Mali Tax FAQ

Common PAYE Questions

Quelles sont les Mali PAYE tax bands for 2025/26?

Five monthly bands under DGI ITS: 0% on first XOF 33,333; 5% on XOF 33,334–66,666; 13% on XOF 66,667–108,333; 25% on XOF 108,334–175,000; 36% above XOF 175,000. Annual tax-free threshold: XOF 400,000. Bands are applied against taxable income after INPS deduction, then standard family relief can reduce the final ITS amount.

Is INPS contribution deductible from ITS taxable income?

Yes — the employee's INPS contribution (3.6% of gross) is deductible from gross pay before calculating ITS (Mali PAYE). This reduces taxable income and therefore your tax liability. INPS is administered by the Institut National de Prévoyance Sociale.

Qu'est-ce que ITS in Mali?

ITS (Impôt sur les Traitements et Salaires) is Mali's payroll income tax, equivalent to PAYE. It is administered by DGI (Direction Générale des Impôts). Employers withhold ITS monthly and remit to DGI by the 7th of the following month. The five progressive monthly bands range from 0% to 36%.

What currency does Mali use for tax calculations?

Mali uses the West African CFA franc (XOF), shared with 7 other WAEMU member states (Senegal, Côte d'Ivoire, Burkina Faso, Niger, Togo, Benin, Guinea-Bissau). XOF is fixed to EUR at 655.957 and guaranteed by the French Treasury, providing exchange rate stability.

Qu'est-ce que the top PAYE rate in Mali?

Mali's top ITS rate is 36%, applying to monthly taxable income above XOF 175,000 (approximately XOF 2,100,000/year or about USD 3,500/year). This is one of the higher top rates in WAEMU. The effective rate is lower because only income above each threshold is taxed at that band's rate, and standard family relief can reduce the final ITS due.

When must employers remit PAYE to DGI Mali?

ITS (PAYE) must be filed and paid to DGI by the 7th day of the month following the payroll month. INPS contributions are remitted separately to INPS. Late payment attracts penalties under the Code Général des Impôts. Employers must file a monthly return even for nil-tax months.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2025-07-01

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Official source links

Law, regulation, or version

Last verified: July 2025 · Source: DGI Mali (impots

Calculation methodology

The calculator annualizes salary where needed, applies modeled employee statutory deductions, runs taxable income through the country PAYE bands, and derives net pay from gross pay minus modeled PAYE and statutory deductions. Employer-cost lines are informational where the page exposes them.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Salaire brut annuel: 0.
Expected: PAYE and statutory deductions should be 0 and net pay should not be negative.
Why: Establishes the zero-income baseline and catches negative liability regressions.

Input: Salaire brut annuel entered in the page currency.
Expected: Taxable income is processed through the visible country bands and net pay equals gross pay minus modeled deductions.
Why: Confirms the calculator is using the documented methodology rather than an opaque flat estimate.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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