Tax in Mauritania

Who is the tax authority?

Mauritania's Direction Generale des Impots (DGI), under the Ministry of Finance, administers the tax system. The primary legal base is the Code General des Impots (CGI), updated annually by the Loi de Finances.

Mauritania also operates under the OHADA business-law framework used across francophone West Africa, the Code Petrolier for petroleum-sector matters, and the Code Minier for mining. AMU, GAFTA, and AfCFTA membership shapes cross-border trade rules.

What is the tax year and when are returns due?

Mauritania uses the calendar year (1 January to 31 December). ITS payroll tax is withheld monthly. Corporate BIC annual returns are due 31 March for the prior fiscal year.

Who counts as a Mauritanian tax resident?

Under the Code General des Impots, an individual is tax resident in Mauritania if any of three tests are met:

• Habitual residence in Mauritania (permanent home or centre of life)
• Physically present 183 days or more in Mauritania in the tax year
• Professional activity based in Mauritania

Residents pay tax on worldwide income. Non-residents pay only on Mauritania-source income.

What are the personal income tax rates?

Mauritania's Impot sur les Traitements et Salaires (ITS) uses four progressive brackets, applied to monthly income:

CNSS (social security) and ancillary charges also apply to employment income. Self-employment income falls under a separate CGI framework.

How does corporate tax work?

Mauritania's Benefices Industriels et Commerciaux (BIC) is the main corporate income tax. The rate depends on the sector.

Withholding on dividends paid to non-residents is 10%. Tax losses carry forward for 5 years. Mauritania has not transposed the OECD Pillar Two global minimum tax.

What about VAT and other indirect taxes?

Mauritania's TVA (Taxe sur la Valeur Ajoutee) is the main indirect tax. The rate was raised from 14% to 16% in the 2020 fiscal reform.

TVA registration becomes mandatory once annual revenue exceeds MRU 30 million. Below that threshold, registration is voluntary. Monthly TVA returns are filed with DGI.

How are cryptoassets taxed?

Banque Centrale de Mauritanie (BCM) has been restrictive toward cryptoassets. There is no formal legal framework for digital assets as of 2025.

What is the treaty network?

Mauritania has approximately 6 active double tax agreements (DTAs). The network is very thin compared to AMU peers.

Mauritania has not ratified the OECD Multilateral Instrument (MLI). GAFTA membership provides tariff-area rules among Arab League members but does not replace bilateral income DTAs.

Where does Mauritania sit in the AMU cohort?

Mauritania is the 5th and final member of the AMU Arab Maghreb Union, completing the five-state bloc. It anchors the Sahara-Sahel southern edge of the AMU.

Key economic sectors and their tax implications

Mauritania's economy concentrates in three export sectors, each with distinct tax treatment.

Common pitfalls for cross-border operators

Foreign companies and individuals run into recurring traps in Mauritania:

When should you talk to a Mauritanian Tax-Adviser?

DGI handles routine registration and monthly filing online. Some situations call for a specialist:

Situations that typically warrant a qualified Mauritanian Tax-Adviser:

• Operating under Code Petrolier or Code Minier (GTA gas, iron ore, other minerals)
• Cross-border income where no DTA exists with the source country
• TVA registration decisions at the MRU 30M revenue threshold
• Annual BIC return with deductibility questions or loss-carryforward structures
• DGI assessment or audit notice — 5-year SOL, longer in extractive sectors
• Company formation under OHADA where tax elections are embedded in the structure
• Salary or contract amounts that may be quoted in old UM rather than new MRU

This page is general information. It does not constitute personal guidance for your situation. Tax rules change. Always verify current figures with DGI directly or with a licensed Mauritanian practitioner before filing.