Mali - Taxation

Elements of a progressive taxation system were introduced in 1992. There is a tax on business profits and a general income tax with a graduated rate. There is also a value-added tax (VAT) with a standard rate in 2003 of 15% for most goods and services, as well as an excise tax on alcoholic beverages, fuels and lubricants, cartridges and bullets, tobacco, and other goods. In addition, there are taxes on property, livestock, motor vehicles, and firearms and a head tax, among others. There are also registration and stamp fees.

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Chisco Greg
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