Mali
Business/non-commercial (BIC-BNC) income taxed under the progressive income tax (roughly up to 37-40%), not a capital gain. Small traders may fall under a synthetic/forfait regime. Rates are from secondary sources and carry some uncertainty.
Business / non-commercial profits (BIC-BNC) under personal income tax - NOT capital gains; self-employment income of an independent professional.
Progressive personal income tax roughly 0-40% on net income (top ~37-40%); non-residents flat 30%. Synthetic/forfait regimes apply to small operators.
INPS contributions apply mainly to employment; independents have a limited/optional scheme, no automatic payroll charge on BNC income.
Réel or synthetic (impôt synthétique) regime depending on turnover; small independents often under a forfait.
No crypto-specific tax law; USDC payouts converted to XOF are taxable as ordinary professional income under general rules. Uncertain due to limited guidance.