Source-cited draft: tax overview 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.
Tax year
Calendar year (1 January to 31 December)Code Général des Impôts (General Tax Code)View source ↗
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 onlyCode Général des Impôts (General Tax Code)View source ↗
Top personal/salary income tax rate
40Code Général des Impôts (General Tax Code)View source ↗
Standard corporate income tax (IS) rate
25Code Général des Impôts (General Tax Code)View source ↗
Value Added Tax (VAT / TVA)
Yes — standard rate 16Code Général des Impôts (General Tax Code)View source ↗
Annual tax return and financial statements deadline
Before 31 March of the following yearCode Général des Impôts (General Tax Code)View source ↗
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)View source ↗
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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 Tax Library.