Mali Salary Calculator 2026
Free Mali salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Mali (2026)
Educational model - not tax advice. Currency XOF (Franc CFA BCEAO). Employment income is taxed under the Impot sur les Traitements et Salaires (ITS), withheld at source by the employer.
Employee (Contrat de travail / salarie)
- Employee social contributions are 6.66% of gross with no ceiling (base may not be below the SMIG of 40,000 XOF/month): INPS old-age pension 3.6% plus AMO health insurance 3.06%. Both are deductible before the ITS is computed.
- ITS is a progressive withholding tax on annual taxable income (gross less the employee social contributions). The barème is 0% to 2,100,000; 5% to 7,200,000; 13% to 14,400,000; 20% to 21,600,000; 28% to 28,800,000; 34% to 42,000,000; and 40% above (the official monthly thresholds of 175,000 / 600,000 / 1,200,000 / 1,800,000 / 2,400,000 / 3,500,000 XOF, annualised). There is no personal allowance; the 0% first bracket plays that role.
- Family reductions (reductions pour charges de famille, CGI Art. 11) reduce the impot brut: 10% for a married taxpayer with no child and 2.5% per dependent child up to the 10th. This calculator models the standard single resident employee, so no family reduction is applied.
- Employer cost on gross (no ceiling): INPS family benefits 8% + INPS pension 5.4% + work injury 1% (risk-rated 1-4%, 1% default) + AMO 3.5% + ANPE training tax 1% + CFE 3.5% + Taxe Logement 1% = 23.4%. CFE and Taxe Logement are provisional rates (reported, not primary-source confirmed) and do not affect the employee net.
- Out of scope: family reductions, the non-resident flat withholding (reported ~30%, unverified), risk-rated work-injury rates, and benefits-in-kind valuation.
Sources: DGI Mali - Impots sur le traitement de salaires (ITS), DGI Mali - Code General des Impots (CGI), CLEISS - Les cotisations au Mali.
Self-employed (Travailleur independant)
- Provisional and not fully sourced. The self-employment regime in Mali could not be confirmed from a primary source, so this calculator reports the net business profit (revenue minus deductible expenses) without applying an income tax line or a contribution.
- Income tax: independent workers are taxed on net business profit under the BIC/BNC regime, or under the simplified Impot Synthetique below a turnover threshold. The exact 2026 schedule, bands and thresholds were not confirmed and must be sourced before encoding.
- Social contributions: the INPS regime volontaire is voluntary and paid quarterly on one of five declared income classes (125,000 to 1,000,000 XOF), not on real income; the branch split is also provisional.
- Out of scope: BIC/BNC profit tax, Impot Synthetique, the INPS voluntary class-based contribution, and VAT (TVA) on turnover.
DGI Mali - Code General des Impots (CGI), CLEISS - Les cotisations au Mali.