Source-cited draft: personal 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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Every figure is drawn from this Tax Guide and cited to its source.
Monthly taxable remuneration MRU 6,000 to 9,000
15%Code Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income
Monthly taxable remuneration MRU 9,000 to 21,000
25%Code Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income
Monthly taxable remuneration exceeding MRU 21,000
40%Code Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income
Tax-free threshold (monthly remuneration)
First MRU 6,000 of monthly remuneration is not taxed (scale starts at MRU 6,000)Code Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income
Tax residence test
Individuals with a home, principal place of abode, or centre of economic interest in Mauritania are residentsCode Général des Impôts (General Tax Code)
Scope of taxation — residents
Worldwide income; foreign-source income exempt if the taxpayer proves it was taxed in another countryCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income
Scope of taxation — non-residents
Taxed only on Mauritanian-source incomeCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income
Business Profits Tax for Individuals (IBAPP) — actual-income regime
Higher of 30% of the tax base or 2.5% of taxable revenueCode Général des Impôts (General Tax Code) — https://www.ghamauritanie.com/wp-content/uploads/2025/05/LIVRET-FISCAL-2025-ENG.pdf
Lump-sum (forfait) regime for small individual businesses
3% of annual turnoverCode Général des Impôts (General Tax Code) — https://www.ghamauritanie.com/wp-content/uploads/2025/05/LIVRET-FISCAL-2025-ENG.pdf
Salary tax withholding remittance
Withheld by employer and remitted by the 15th of the month following the withholding monthCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/tax-administration
Annual personal income tax return deadline
Before 31 March of the year following the fiscal yearCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/tax-administration
Payment schedule (actual-revenue taxpayers)
40% by 31 March, 30% by 30 June, balance by 30 SeptemberCode Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/individual/tax-administration
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Other Mauritania computations in the OpenAccountants Tax Library.