Mali PAYE
Calculator 2025/26

TRA progressive tax (0%–30%), NSSF social security (10% employee), Skills Development Levy (3.5% employer), Workers Compensation Fund (0.5%). Monthly computation per TRA bands.

✦ Includes AI Advisor TRA 2025/26 Verified NSSF · SDL · WCF XOF · Malin Shilling

Last verified: July 2025 · Source: TRA (tra.go.tz) · Income Tax Act 2004 · Finance Act 2024/25

2025/26 Key Facts: PAYE bands unchanged — tax-free threshold XOF 270,000/month (XOF 3,240,000/year). Top rate remains 30% above XOF 1,000,000/month. NSSF total 20% (employer 10% + employee 10%), no cap. SDL remains 3.5% employer-only for 10+ employee organisations. Secondary employment taxed at flat 30% at source. Finance Act 2025 note: WCF rate remains 0.5% private sector.

Enter Your Details Malin Shilling · XOF
SectorDetermines social security fund
Monthly Gross Salary XOF 1,500,000
XOF 100,000XOF 20,000,000
Or type exact monthly amountBefore any deductions
XOF
Active DeductionsToggle to include / exclude
NSSF (private)
10% employee — tax-deductible
Secondary Employment
Flat 30% no deductions

NSSF employee contribution (10%) is fully deductible from taxable income before PAYE is calculated. Employer NSSF (10%) is an additional cost shown in employer chart. No NSSF cap — applies to full gross salary.

Monthly Take-Home Pay
XOF 0
After PAYE, NSSF & all deductions
Effective Tax Rate 0%
AI Tax Advisor Powered by Claude

Calculate your salary first — I'll analyse your TRA PAYE position, explain NSSF deductibility, SDL implications, and give specific optimisation tips for Mali.

TRA 2025/26 Monthly Bands ▾
XOF 0 – 270,0000% — exempt
XOF 270,001 – 520,0008% on excess above 270k
XOF 520,001 – 760,000XOF 20,000 + 20% on excess
XOF 760,001 – 1,000,000XOF 68,000 + 25% on excess
Above XOF 1,000,000XOF 128,000 + 30% on excess

Calculated monthly on taxable income (gross minus NSSF/PSSSF). Annual tax-free threshold: XOF 3,240,000. Secondary employment: flat 30% on gross, no deductions.

NSSF · SDL · WCF Rates 2025 ▾
Employee NSSF (private sector)10% of gross (no cap)
Employer NSSF (private sector)10% of gross (no cap)
Employee PSSSF (public sector)5% of basic salary
Employer PSSSF (public sector)15% of basic salary
SDL (employer only, 10+ staff)3.5% of gross emoluments
WCF (employer only, private)0.5% of monthly wage bill

NSSF/PSSSF employee contribution deductible from taxable income. SDL due by 7th of following month (same as PAYE). NSSF due end of following month. No cap on NSSF contributions.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Mali Income Tax Act 2004, Finance Act 2024/25. Verify with TRA (tra.go.tz) or a qualified Malin tax advisor.
Mali Tax FAQ

Common PAYE Questions

What are the Mali PAYE tax bands for 2025/26?

Five monthly bands: 0% on first XOF 270,000; 8% on XOF 270,001–520,000; XOF 20,000 plus 20% on XOF 520,001–760,000; XOF 68,000 plus 25% on XOF 760,001–1,000,000; XOF 128,000 plus 30% above XOF 1,000,000. These bands are applied monthly against taxable income (after NSSF deduction).

Is NSSF contribution deductible from PAYE taxable income?

Yes — the employee's mandatory 10% NSSF contribution (private sector) or 5% PSSSF contribution (public sector) is fully deductible from gross pay before calculating PAYE. This reduces your taxable income and therefore your PAYE tax. The employer's matching contribution is a separate employer cost, not deducted from your pay.

What is the Skills Development Levy (SDL)?

SDL is an employer-only payroll tax of 3.5% of gross monthly emoluments, paid to TRA by the 7th of the following month alongside PAYE. It applies to organisations employing 10 or more people on Mali Mainland (4+ in Zanzibar). SDL is not deducted from employee pay — it's an additional cost borne entirely by the employer.

How is secondary employment taxed in Mali?

Income from a second job in Mali is taxed at a flat rate of 30% at source, with no deductions or tax-free band allowed. This is a final withholding tax — the secondary employer withholds 30% of the full gross amount and remits it to TRA. This prevents the progressive bands from being applied twice across two employers.

What is the Workers' Compensation Fund (WCF)?

WCF is an employer-only contribution of 0.5% of the monthly gross wage bill for private sector employers (0.5% for public sector too). It funds compensation for employees injured at work. WCF returns are filed annually (1 March to 28 February), with monthly payments. This is separate from SDL and NSSF.

When must employers remit PAYE to TRA?

PAYE and SDL must be filed and paid to TRA by the 7th day of the month following the payroll month. NSSF and WCF contributions are due by the end of the following month. Late payment attracts penalties of 2.5% per month (minimum XOF 100,000 for individuals). Employers must file a monthly PAYE return even for nil-tax months.

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