Source-cited draft: company formation & entity choice for Mauritania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Company formation and entity types | The most common vehicle for investors is the SARL (Société à Responsabilité Limitée), broadly an LLC; larger ventures use the SA (Société Anonyme). Incorporation is centralised through the one-stop shop (Guichet Unique) at the Ministry of Economy and Finance. | |
| Limited liability company | SARL (Société à Responsabilité Limitée) — one or more members, liability limited to capital subscribedCode de Commerce (Commercial Code) | |
| Public/joint-stock company | SA (Société Anonyme) — used for larger and regulated venturesCode de Commerce (Commercial Code) | |
| Sole proprietorship | Entreprise Individuelle — unlimited liability of the ownerCode de Commerce (Commercial Code) | |
| SARL minimum share capital | MRU 1,000,000 (approx USD 2,800), fully paid upCode de Commerce (Commercial Code) | |
| SA minimum share capital | Higher than a SARL; commonly cited around MRU 5,000,000Code de Commerce (Commercial Code) | |
| Step 1 — Name reservation | Reserve the company name and obtain a name reservation certificate |
The most common vehicle for investors is the SARL (Société à Responsabilité Limitée), broadly an LLC; larger ventures use the SA (Société Anonyme). Incorporation is centralised through the one-stop shop (Guichet Unique) at the Ministry of Economy and Finance.
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Other Mauritania computations in the OpenAccountants library.
| Step 2 — Notarise statutes | Notarise the company deed and articles of associationCode de Commerce (Commercial Code) |
| Step 3 — Deposit capital | Open a bank account, deposit the initial capital and obtain proof of depositGuichet Unique (one-stop shop) procedures |
| Step 4 — File at the Guichet Unique | Submit the single registration form and documents at the one-stop shop; obtain tax ID and CNSS registrationGuichet Unique (one-stop shop) procedures |
| Incorporation timeline | Typically 1 to 2 weeks via the Guichet UniqueGuichet Unique (one-stop shop) procedures |
| Annual compliance — financial statements | File annual financial statements and corporate tax return before 31 March of the following yearCode Général des Impôts (General Tax Code) |
| Ongoing compliance — VAT and payroll | Monthly VAT returns and monthly payroll/social-security filings where applicableCode Général des Impôts (General Tax Code) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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