- Brackets updated
migrated from the production database; research reasoning not recorded.
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
- --
- 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
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| MRU 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| MRU 0 | MRU 108,000 | 15.0% |
| MRU 108,001 | MRU 252,000 | 25.0% |
| MRU 252,001 | and above | 40.0% |
Tax residency
- 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
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 31 March
Sources
- 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
Change history
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.