Mali vs Nigeria
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฒ๐ฑ Mali โ Regional & Cercle Taxes
Mali's 21 regions and cercles (districts) levy local taxes including Taxe de Rรฉsidence, property taxes, and business licence fees. Mali has been in severe political turmoil โ military coups in 2020 and 2021, French military withdrawal, Russian PMC Wagner Group forces, and suspension from ECOWAS. Gold is the dominant export. The fiscal situation is extremely challenging with significant informal economy and conflict disruption, particularly in northern regions where terrorist groups control territory and tax trade routes informally.
๐ณ๐ฌ Nigeria โ State & Local Government Taxes
Nigeria's 36 states and FCT each have their own Personal Income Tax Law (PITL), though rates follow a national schedule. States levy property rates, land use charges, and business premises levies. The 774 local government areas (LGAs) levy tenement rates and market fees. Only federal employees and residents in the FCT pay federal income tax to FIRS; all others pay to state tax authorities. VAT revenue is shared: 15% FIRS, 50% states, 35% LGAs.
Mali vs Nigeria: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฒ๐ฑ Mali has a higher top income tax rate (0โ40% vs 7โ24%). ๐ณ๐ฌ Nigeria is more favourable for high earners.
๐ VAT/Sales Tax: Mali has a higher consumption tax (18% vs 7.5%).
๐ข Corporate Tax: ๐ณ๐ฌ Nigeria offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ณ๐ฌ Nigeria taxes investment gains at a lower rate (10% vs 30%), benefiting investors.