Source-cited draft: tax overview 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 It may be incomplete, outdated, or wrong.
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| Mauritania tax system at a glance | Mauritania taxes on a calendar-year basis in Mauritanian ouguiya (MRU). Direct and indirect taxes are governed by the General Tax Code (Code Général des Impôts), recently reformed to introduce a standalone Corporate Income Tax (IS) and a Business Profits Tax for Individuals (IBAPP). | |
| Tax year | Calendar year (1 January to 31 December)Code Général des Impôts (General Tax Code) | |
| Currency | Mauritanian ouguiya (MRU)Code Général des Impôts (General Tax Code) | |
| Tax authority | Direction Générale des Impôts (DGI), Ministry of FinanceCode Général des Impôts (General Tax Code) | |
| Residence basis of taxation | Residents taxed on worldwide income (foreign income exempt if already taxed abroad); non-residents taxed on Mauritanian-source income onlyCode Général des Impôts (General Tax Code) | |
| Top personal/salary income tax rate | 40%Code Général des Impôts (General Tax Code) | |
| Standard corporate income tax (IS) rate | 25% |
Mauritania taxes on a calendar-year basis in Mauritanian ouguiya (MRU). Direct and indirect taxes are governed by the General Tax Code (Code Général des Impôts), recently reformed to introduce a standalone Corporate Income Tax (IS) and a Business Profits Tax for Individuals (IBAPP).
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Other Mauritania computations in the OpenAccountants library.
| Value Added Tax (VAT / TVA) | Yes — standard rate 16%Code Général des Impôts (General Tax Code) |
| Annual tax return and financial statements deadline | Before 31 March of the following yearCode Général des Impôts (General Tax Code) |
| Minimum corporate tax (normal real regime) | Higher of 25% of net taxable profit or 2.5% of taxable revenue, subject to a minimum payment of MRU 100,000Code Général des Impôts (General Tax Code) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.