Source-cited draft: vat / gst 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.
Standard VAT rate
16Code Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
Zero rate on exports
0Code Général des Impôts (General Tax Code) — https://taxsummaries.pwc.com/mauritania/corporate/other-taxes
Special higher rate (telecommunications)
18Code Général des Impôts (General Tax Code)
VAT registration / charging threshold
3,000,000Code Général des Impôts (General Tax Code) — https://www.kreston.com/vat-guide/mauritania/
VAT return filing frequency
MonthlyCode Général des Impôts (General Tax Code) — https://www.kreston.com/vat-guide/mauritania/
VAT return filing/payment deadline
By the 15th of the month following the taxable periodCode Général des Impôts (General Tax Code) — https://www.kreston.com/vat-guide/mauritania/
Penalty for late nil/credit VAT return
MRU 2,000 per month; MRU 10,000 per month if prior-year turnover exceeds MRU 30,000,000Code Général des Impôts (General Tax Code) — https://www.kreston.com/vat-guide/mauritania/
Reverse charge on imported services
VAT on services supplied by non-residents is self-assessed (reverse charge) by the Mauritanian recipient (approx — confirm mechanism)Code Général des Impôts (General Tax Code)
Exempt supplies
Certain basic foodstuffs, financial, medical and educational services are exempt (approx — confirm exemption list)Code Général des Impôts (General Tax Code)
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Mauritania operates a Value Added Tax (Taxe sur la Valeur Ajoutée, TVA) on the supply of goods and services and on imports. The standard rate is 16%, with exports zero-rated.
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Other Mauritania computations in the OpenAccountants Tax Library.