Mauritania

Overview

Last reviewed - 03 August 2020

Mauritania, 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 (%) (Div/Int/Roy)

Resident: 10 / 10 / NA

Non-resident: 10 / 10 / 15

Capital gains tax (CGT) rates
Corporate capital gains tax rate (%)

Capital gains are subject to the normal CIT rate.

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
Inheritance tax rate (%)

NA

Gift tax rate (%)

NA

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.