Mauritania Tax Overview

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 Finance ((approx — confirm exact authority name)) (Code 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 only (Code Général des Impôts (General Tax Code))
• Top personal/salary income tax rate — 40 percent (Code Général des Impôts (General Tax Code))
• Standard corporate income tax (IS) rate — 25 percent (Code Général des Impôts (General Tax Code))
• Value Added Tax (VAT / TVA) — Yes — standard rate 16 percent (Code Général des Impôts (General Tax Code))
• Annual tax return and financial statements deadline — Before 31 March of the following year (Code 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 100,000 (Code Général des Impôts (General Tax Code))