As a member of the World Trade Organization (WTO) and the West African Economic and Monetary Union (WAEMU), Mali’s tax policy distinguishes between intra-regional trade (characterized by preferential tariffs between regional partners) and extra-regional trade (subject to WAEMU’s Common External Tariff or CET), which has been in effect since January 2020. As a WAEMU member, Mali applies taxes on imports including essential goods, inputs or intermediate goods, and consumer goods with progressive tax rates. There is no discrimination based on country of origin for this tax.
In March 2025, AES countries adopted a community levy of 0.5 percent to replace the community levy by ECOWAS. This levy will be imposed on imports from non-AES countries to support AES administrative bodies, projects, programs, and other spending for the Confederation. However, the AES community levy will not impact countries part of a customs union with AES, which exempts other WAEMU members.
Mali also ratified the African Continental Free Trade Agreement (AfCFTA), which requires a 0.2 percent additional tax to be paid by non-African Union countries.
Mali encourages the import of solar and renewal energy equipment by providing tax incentives. Cultural goods, including books, also benefit from low tax rates.
For more information on tariffs, see the Mali Trade Portal and the Customs Office.
- https://tradeportal.ml/
- Customs Office: https://douanes.gouv.ml/