Mali VAT calculator

DGI CGI Articles 192, 195 and 229 define the threshold, direct-export exemption, and rates.

Sources & verification

Reviewed: 22 July 2026

DGI Mali Code général des impôts

Special treatments require exact evidence. Report a calculation error.

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 2026-01-01

Mali - high risk - AfroTools official-source review

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The calculator adds or extracts 18% standard VAT. It unlocks 5% only after confirmation of an exact Point D tariff-table match, and a zero-VAT result only for a confirmed direct-export exemption under Article 195 I.1. The export path is labeled exempt, not zero-rated.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • The 5% path requires exact tariff classification against the current Point D table.
  • The direct-export path requires retained Article 195 I.1 transaction evidence and is an exemption, not generic zero-rating.
  • Other exemptions and special regimes are not modeled or inferred.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: 1,000 at the displayed standard VAT rate.
Expected: VAT equals 1,000 multiplied by the displayed rate; total equals net amount plus VAT.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive amount with the displayed standard VAT rate.
Expected: Net amount equals total divided by 1 plus the rate; VAT equals total minus net amount.
Why: Confirms reverse VAT handling for invoices that already include tax.

Change history

  • 2026-07-22: Rebuilt English, French and Swahili routes around one evidence-gated engine; added exact 5% tariff and direct-export exemption paths, threshold boundaries, local PDF, API guard and standard-only widget.
  • 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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