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5.5. Source Rules with Respect to Income Derived by Non-Residents


Dividends received from companies that are incorporated and registered in Mali and from foreign companies authorized to operate in Mali are deemed Malian sourced.


Interest paid by Malian residents to non-residents is deemed Malian sourced.


Royalty fees paid for the use of intellectual property in Mali is deemed Malian sourced.

Rental income

Rental income from property situated in Mali is deemed Malian sourced.

Service fees

Service fees paid to a non-resident are deemed to be sourced in Mali if the services are furnished or used in Mali.