🇲🇷 Mauritania Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 40.0% Worldwide system

Corporate tax 25.0%

TVA 16.0% standard rate

Tax residency — 9 tax treaties

Mauritania tax profile

Data year: 2026

Tax system: Worldwide Residents are taxable on worldwide income, with a foreign-tax credit when foreign income is shown to have been taxed abroad (PwC). Employment income and pensions fall under impot sur les traitements et salaires (ITS) with monthly withholding on progressive rates (CGI Art. 114). Business profits use impot sur les benefices des activites professionnelles des personnes physiques (IBAPP) at 30% of the tax base or 2.5% of turnover (whichever is higher), with regime-specific minimum taxes. Companies pay impot sur les societes (IS) at 25% of net profit or, if higher, 2% of taxable turnover for the normal real-profit regime and 2.5% for the intermediate regime (CGI Arts. 51–52), subject to sector rules (mining, fishing, etc.). Portfolio income is largely covered by impot sur le revenu des capitaux mobiliers (IRCM) at proportional rates (often 10%). Standard TVA is 16% (18% on telephony; 0% on qualifying exports). CIT follows a territorial principle for companies; individuals remain on worldwide income.
Top PIT rate: 40.0%
Corporate tax rate: 25.0%
TVA: 16.0%
Capital gains tax: Rate not recorded
Social security (employee): 1.0%
Social security (employer): 15.0%
Social security cap (annual): MRU 180,000
Dividend withholding: 10.0%
Interest withholding: 10.0%
Royalty withholding: 15.0%
Treaty count: 9

Corporate

Corporate brackets
Bracket min	Bracket max	Rate	USD equivalent
MRU 0	and above	25.0%	$0 +

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
MRU 0	MRU 108,000	15.0%	$0 – $2,694
MRU 108,001	MRU 252,000	25.0%	$2,694 – $6,287
MRU 252,001	and above	40.0%	$6,287 +

Residency rules: Tax domicile for salary tax follows CGI Art. 111: a permanent home in Mauritania, or the centre of vital interests when no permanent home exists; treaty tie-breakers apply where a convention applies. PwC adds tests around primary residence, vital interests and principal professional activity in Mauritania. Non-residents are taxable on Mauritanian-source income. There is no standalone 183-day statutory test in the ITS domicile article.
Exit tax: No
CFC rules: No

Mauritania — Code general des impots (Loi 2019-018) (accessed Oct 9, 2026) ITS Art. 114 monthly barème; domicile fiscal Art. 111; IS 25% / 2% or 2.5% minima Arts. 51–52; TVA Arts. 209+
DGI — Espace professionnel (IS rates) (accessed Oct 9, 2026) Headline IS 25%; declarative system; CGI 2020 application from 1 January 2020 income
DGI — Conventions ratifiees en vigueur (accessed Oct 9, 2026) France, Senegal, Tunisia, UMA multilateral convention in force
PwC — Mauritania Tax Summaries (accessed Oct 9, 2026) PIT/CIT/VAT headlines, WHT, social security cap MRU 15,000/month, filing instalments, residence tests, mining and sector notes

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%