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Mauritania
Overview
Last reviewed - 18 July 2024Mauritania, located in Northwest Africa, is bordered by Western Sahara to the north and northwest, Algeria to the northeast, Mali to the east and southeast, Senegal to the southwest, and the Atlantic Ocean to the west. Mauritania is divided into 15 regions, with Nouakchott as its capital. The official language of Mauritania is Arabic, and the currency is the Mauritania ouguiya (MRU).
PwC does not have a permanent office offering tax services in Mauritania. However, PwC Senegal has a dedicated team responsible for providing consulting services relating to Mauritania tax issues.
PwC has an extensive network of offices in most countries on the African continent. PwC Senegal offers a range of tax, audit, and consulting services. Our professionals support clients with local knowledge and skills and with access to a broad range of other professionals across the PwC global network of firms.
Quick rates and dates
| Corporate income tax (CIT) rates | |
|---|---|
| Headline CIT rate (%) |
25 |
| Corporate income tax (CIT) due dates | |
|---|---|
| CIT return due date |
31 March of the following year. |
| CIT final payment due date |
30 September of the following year. |
| CIT estimated payment due dates |
CIT due for a year is paid in the following year in three instalments: (i) The first payment: Before 31 March, 40% of CIT due. (ii) The second payment: Before 30 June, 30% of CIT due. (iii) The third payment: Before 30 September, the balance of CIT due. |
| Personal income tax (PIT) rates | |
|---|---|
| Headline PIT rate (%) |
40 |
| Personal income tax (PIT) due dates | |
|---|---|
| PIT return due date |
31 March of the following year. |
| PIT final payment due date |
30 September of the following year. |
| PIT estimated payment due dates |
PIT due for a year is paid in the following year in three instalments: (i) The first payment: Before 31 March, 40% of PIT due. (ii) The second payment: Before 30 June, 30% of PIT due. (iii) The third payment: Before 30 September, the balance of PIT due. |
| Value-added tax (VAT) rates | |
|---|---|
| Standard VAT rate (%) |
16 |
| Withholding tax (WHT) rates | |
|---|---|
| WHT rates (%) (Dividends/Interest/Royalties) |
Resident: 10 / 10 / NA Non-resident: 10 / 10 / 15 |
| Capital gains tax (CGT) rates | |
|---|---|
| Headline corporate capital gains tax rate (%) |
Capital gains are subject to the normal CIT rate. |
| Headline individual capital gains tax rate (%) |
Capital gains are subject to the normal PIT rate. |
| Net wealth/worth tax rates | |
|---|---|
| Headline net wealth/worth tax rate (%) |
NA |
| Inheritance and gift tax rates | |
|---|---|
| Headline inheritance tax rate (%) |
NA |
| Headline gift tax rate (%) |
NA |
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