Mauritania Tax Rates
Mauritania operates a progressive personal income tax system with rates up to 40%. The Direction Générale des Impôts administers the system, featuring a 25% corporate tax rate and 16% VAT. Mauritania's economy is driven by iron ore mining, fishing, and emerging oil and gas production.
Top Income Tax Rate
40%
Corporate Tax Rate
25%
VAT / Sales Tax
16%
Capital Gains Tax
15%
Detailed Tax Information
Income Tax Brackets
Mauritania levies progressive income tax with rates from 0% to 40%. Employment income is subject to PAYE withholding. Non-residents are taxed on Mauritanian-sourced income.
| Income Range | Tax Rate |
|---|---|
| UM 0 – UM 60K | 0% |
| UM 60K – UM 200K | 15% |
| UM 200K – UM 500K | 25% |
| UM 500K+ | 40% |
Corporate Tax
The standard corporate tax rate is 25%. Mining and petroleum companies may be subject to special fiscal regimes. A minimum tax of 2.5% of turnover applies.
Standard Rate
25%
Capital Gains Tax
Capital gains are generally included in taxable income. A 15% rate may apply to property and share disposals.
Rate
15%
VAT / Sales Tax
VAT is levied at 16% on most goods and services. Essential goods and exports are exempt or zero-rated.
Standard Rate
16%
Cryptocurrency Tax
Mauritania does not have specific cryptocurrency legislation. General tax principles would apply.
Tax Treaties
Mauritania has approximately 5 double taxation agreements.
Treaty Network
5
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Mauritania
See how much you could save by moving here from your current country.
+$17K
Tax in United States
$24K
24.4% effective
Tax in Mauritania
$7K
7.0% effective
You Save
71.3%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
