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.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Limited liability company
SARL (Société à Responsabilité Limitée) — one or more members, liability limited to capital subscribedCode de Commerce (Commercial Code) — https://chandrawatpartners.com/how-to-incorporate-an-llc-sarl-in-mauritania-key-insights-with-pre-post-compliance-considerations/
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 up MRU ((approx — confirm current statutory minimum))Code de Commerce (Commercial Code) — https://chandrawatpartners.com/how-to-incorporate-an-llc-sarl-in-mauritania-key-insights-with-pre-post-compliance-considerations/
SA minimum share capital
Higher than a SARL; commonly cited around MRU 5,000,000 MRU ((approx — confirm statutory minimum))Code de Commerce (Commercial Code)
Step 1 — Name reservation
Reserve the company name and obtain a name reservation certificateGuichet Unique (one-stop shop) procedures — https://www.elidge.com/company-registration-in-mauritania/
Step 2 — Notarise statutes
Notarise the company deed and articles of associationCode de Commerce (Commercial Code) — https://www.elidge.com/company-registration-in-mauritania/
Step 3 — Deposit capital
Open a bank account, deposit the initial capital and obtain proof of depositGuichet Unique (one-stop shop) procedures — https://www.elidge.com/company-registration-in-mauritania/
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 — https://www.elidge.com/company-registration-in-mauritania/
Incorporation timeline
Typically 1 to 2 weeks via the Guichet Unique ((approx — varies with bank/notary))Guichet Unique (one-stop shop) procedures — https://www.elidge.com/company-registration-in-mauritania/
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) — https://taxsummaries.pwc.com/mauritania/corporate/tax-administration
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 canonical facts model. General reference only — confirm with a qualified professional before acting.
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 Tax Library.