Source-cited draft: corporate income tax 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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IS overview
Mauritania's reformed Corporate Income Tax (Impôt sur les Sociétés, IS) replaces the former industrial and commercial profits tax (BIC). Tax is generally the higher of a profit-based or a turnover-based amount, subject to a fixed minimum.
Standard corporate income tax rate
Higher of 25% of net taxable profit or 2.5% of taxable revenueCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/taxes-on-corporate-income
Minimum tax payment (normal real regime)
MRU 100,000 MRUCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/taxes-on-corporate-income
Turnover-based minimum tax (IMF)
2.5% of taxable revenue, applied where it exceeds the 25% profit-based tax percentCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/taxes-on-corporate-income
Normal real regime turnover threshold
Annual turnover exceeding MRU 5,000,000 MRUCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/taxes-on-corporate-income
Tax base
Net taxable profit (accounting profit adjusted for tax) under the actual-income regimeCode Général des Impôts (General Tax Code)
Withholding tax on dividends
10% percentCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/withholding-taxes
Withholding tax on interest
10% percentCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/withholding-taxes
Withholding tax on royalties paid to non-residents
15% percentCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/withholding-taxes
Withholding tax on services paid to non-residents
15% on sums paid to non-residents for services provided or used in Mauritania percentCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/withholding-taxes
Withholding tax on liberal-profession services (residents)
2.5% percentCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/withholding-taxes
Withholding tax on housing/commercial rents
18% percentCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/withholding-taxes
Annual return and financial statements deadline
Before 31 March of the following yearCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/tax-administration
CIT payment installments
40% before 31 March, 30% before 30 June, balance before 30 SeptemberCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/tax-administration
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