Data-center law in Mali

National jurisdiction · as of 2026-09-05

Mali has no data-center-specific siting, permitting, or utility statute; a data-center project is governed by the general investment framework of Loi n° 2012-016 du 27 février 2012 portant Code des investissements, adopted by the Assemblée Nationale on 26 January 2012 and promulgated on 27 February 2012 by President Amadou Toumani Touré, repealing the prior 1991 investment code.

A 2017 government-commissioned study proposed a rewrite of this Code, but the draft it annexed carries a blank law number rather than a promulgated one, so the 2012 Code remains the governing text.

The Code grants tax and customs incentives across four size-based agreement regimes and a special-economic-zone regime without naming information technology, data infrastructure, or telecommunications as a distinct priority sector, and no provision addresses electricity grid interconnection, water use, or air emissions specifically.

Instruments on record

1 instrument on record, grouped by the family of approval each one governs.

Public agreements

What fiscal agreements attach a data center to its host jurisdiction?

Loi n° 2012-016 portant Code des investissements

In force

Loi n° 2012-016 du 27 février 2012 portant Code des investissements

Effective 2012-02-27 · Applies to both

Article 1 sets the Code's objectives as mobilizing national savings and attracting foreign capital, creating jobs, valorizing local raw materials, promoting exports, and developing industrial, agro-sylvo-pastoral, service, and craft infrastructure, without naming information technology or data infrastructure as a distinct sector.

Articles 14 through 17 grant automatic customs-duty and value-added-tax exemptions, and a reduced corporate income-tax rate, to an approved investment project, scaled across four regimes (A, B, C, D) by the size of the investment and, for regime D, by whether the project's output or services are destined for export.

Article 20 lets the Council of Ministers designate special economic zones by decree; a company that establishes its fiscal seat and essential activities there benefits for ten years from import-duty and value-added-tax exemptions and a set of internal tax exemptions, on the same terms available to any qualifying investor rather than on terms specific to data centers or computing infrastructure.

Article 34 creates a Commission, whose operating rules are set by a decree of the Council of Ministers, to monitor projects approved under the Code and to control the fiscal and customs benefits granted and the commitments investors have made.

Source: Full text of law