Verified Facts
The tax rates in Mauritania range from 0% to 33% for personal income tax, with a corporate tax rate of 25% and a value-added tax (VAT) rate of 14%.
Tax laws change frequently. Always consult a qualified tax professional for advice specific to your situation. This is a general guide only.
Quick Facts
Tax System Overview
Mauritania operates a territorial tax system, where only income earned within the country is subject to tax, regardless of the taxpayer's residence. However, residents are also taxed on their worldwide income, with credits available for taxes paid abroad. To be considered a resident for tax purposes, an individual must have a permanent home in Mauritania, or spend more than 183 days in the country within a 12-month period.
The tax system in Mauritania is relatively complex, with different tax rates and rules applying to different types of income. The country has a relatively small tax treaty network, which can lead to double taxation for individuals and businesses with international connections. However, Mauritania is a member of several regional economic organizations, which can provide some relief from double taxation.
Personal Income Tax
| Income Bracket (MRU) | Tax Rate |
|---|---|
| 0 - 50,000 | 0% |
| 50,001 - 100,000 | 10% |
| 100,001 - 200,000 | 20% |
| 200,001 - 500,000 | 25% |
| 500,001 and above | 33% |
| Personal income tax in Mauritania is progressive, with higher income earners paying a higher tax rate. Taxpayers are allowed to claim deductions for certain expenses, such as mortgage interest and charitable donations. Tax returns must be filed by the end of April each year, and tax payments can be made in installments throughout the year. |
Corporate & Business Tax
- The corporate tax rate in Mauritania is 25%, with a reduced rate of 10% applying to small and medium-sized enterprises (SMEs) with annual turnover of less than MRU 50 million.
- Small businesses may be eligible for incentives, such as tax holidays and subsidies, to encourage entrepreneurship and job creation.
- Mauritania has several free zones, where businesses can operate with minimal tax and regulatory requirements.
- Companies must register with the tax authority within 30 days of commencing operations, and file annual tax returns by the end of April each year.
- Businesses must also obtain a tax identification number (TIN) to comply with tax regulations.
VAT / Sales Tax
- The standard VAT rate in Mauritania is 14%, applying to most goods and services.
- A reduced rate of 10% applies to certain basic necessities, such as food and medicine.
- Some goods and services are exempt from VAT, including financial services and education.
- Tourists may be eligible for a VAT refund on certain purchases, such as hotel accommodation and tourist services.
For Expats & Foreign Workers
- To be considered a tax resident in Mauritania, an individual must spend more than 183 days in the country within a 12-month period.
- Expats may be eligible for relief from double taxation under Mauritania's tax treaties with other countries.
- Foreign workers must obtain a work permit and register with the tax authority within 30 days of commencing employment.
- Social security contributions are mandatory for all employees, including foreign workers.
- Remittances of foreign currency are subject to certain restrictions and reporting requirements.
- Expats may be required to file a tax return in their home country, as well as in Mauritania, depending on their individual circumstances.
Crypto & Investment Income
- Investment income, including dividends and interest, is subject to tax at the standard income tax rates.
- Capital gains are taxed at a rate of 25%, or may be included in income and taxed at the standard income tax rates.
- Cryptocurrency is subject to tax, with gains taxable as capital gains or income, depending on the circumstances.
- Taxpayers must report all investment income, including cryptocurrency transactions, on their annual tax return.