Mali capital gains tax calculator
Mali taxes an individual’s gains sale by sale: 7% on shares, 5% on bonds, and 15% on property and valuables sold within two years, falling to 5% after that. Property held longer also takes an abatement of up to 50%. Crypto and approved funds are untaxed.
Enter each sale by hand or import your broker CSV. The calculator applies the right rate to each disposal, works out the property abatement from your dates, splits multi-parcel share sales under FIFO and shows the tax each deed owes. Everything stays in your browser.
Rates current as of 2026-09-30, from the Code Général des Impôts published by the Direction Générale des Impôts.
Current rules
The rates behind the number
Taxe sur les plus-values de cession des particuliers, 2021 to 2027 (CGI article 129)
| Asset | Held under two years | Held two years or more |
|---|---|---|
| Shares and parts sociales, listed or unlisted | 7% of the gain | 7% of the gain |
| Bonds | 5% of the gain | 5% of the gain |
| Land, buildings and real rights | 15% of the gain | 5% of the gain after a 5%-a-year abatement from the second year, capped at 50% |
| Jewellery, art, collectors' items, antiques | 15% of the gain | 5% of the gain |
| Funds approved by the AMF-UMOA | Exempt | Exempt |
| Crypto | Outside the tax | Outside the tax |
Rules and exemptions
| Rule | Value |
|---|---|
| Base | Net sale price less the price paid; market value on the day received for a gift or inheritance |
| Main residence | Exempt (one per taxpayer; one home in Mali for a Malian living abroad) |
| Household furniture and personal clothing | Exempt |
| Losses | Each disposal is taxed on its own gain; a loss offsets nothing and does not carry forward |
| Filing and payment | At the bureau des domaines with the registration of the deed, within one month of its date |
| Non-residents selling shares of a Malian company | 15% of the gain, 30% from a non-cooperative state |
Questions
Mali capital gains questions
How much is capital gains tax in Mali?
Mali's taxe sur les plus-values de cession des particuliers charges 7% of the gain on shares and parts sociales and 5% on bonds. Property, jewellery, art, collectors' items and antiques pay 15% when sold within two years of purchase and 5% after that, and property held two years or more also takes an abatement of 5% a year from the second year, up to 50%.
Is crypto taxed in Mali?
No. Article 122 of the Code Général des Impôts lists the assets the taxe sur les plus-values covers, and crypto-assets are not on it. A private individual's crypto gain carries no tax.
Can a loss reduce the tax on another sale?
No. The tax is paid disposal by disposal when the transfer deed is registered, so each sale is taxed on its own gain. A losing sale pays nothing, and its loss neither reduces another sale's tax nor carries into a later year.
What are the capital gains tax rates in Mali?
Mali taxes an individual's gains through the taxe sur les plus-values de cession des particuliers of articles 121 to 129 of the Code Général des Impôts. Article 129 sets four rates: 7% on shares and parts sociales, 5% on bonds, 15% on short-term gains on other assets and 5% on long-term gains on other assets. The rates have stood since the 2017 amending finance law and apply in 2026. Source: https://www.dgi.gouv.ml/CGI/
Which assets does the taxe sur les plus-values cover?
Article 122 lists what the tax covers: land and buildings, real rights in property (usufruct, bare ownership, servitude), shares and company rights, jewellery, works of art, collectors' items, antiques and securities. Crypto-assets are not on the list, so a private individual's crypto gain is outside the tax.
How is the taxable gain worked out?
The base is the net gain: the net sale price less the price the seller paid (article 124). An inherited or gifted asset takes its market value on the day it was received as the cost. For jewellery, art and other movables the costs of keeping the item and the costs of the sale also come off (article 128).
How does the holding period change the tax on property?
Property held less than two years pays 15% of the whole gain (article 126). Property held two years or more pays 5% of the gain after an abatement of 5% for each year of ownership from the second year, capped at 50% (article 127), and improvements are added to the cost. Jewellery, art, collectors' items and antiques take the same 15% and 5% rates on the same two-year line, without the abatement.
Which gains are exempt?
Three gains are exempt (article 123): the main residence (one per taxpayer, and the one home in Mali of a Malian living abroad); units of UCITS and other collective investments approved by the regional market regulator (the CREPMF, now the AMF-UMOA); and household furniture and personal clothing.
When is the tax declared and paid?
The tax is declared and paid at the bureau des domaines with the registration of the transfer deed, under the same rules as the registration duties (Livre de procédures fiscales article 83). Transfer deeds are registered within one month of their date (article 139). Each disposal is taxed on its own gain, so a loss on one sale reduces nothing and nothing carries forward.
How are non-residents taxed on Malian shares?
Non-residents who dispose of shares or parts sociales of a company registered in Mali pay a separate tax of 15% of the gain, 30% when the seller lives in a non-cooperative or low-tax state (articles 129-A to 129-D). The buyer and the Malian company are jointly liable for it.