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Mauritania
Overview
Last reviewed - 18 July 2024Mauritania, situated in northwest Africa, shares its borders with Western Sahara to the north and northwest, Algeria to the northeast, Mali to the east and southeast, and Senegal to the southwest, while its western frontier meets the Atlantic Ocean. The country is administratively divided into 15 regions, with Nouakchott serving as the capital city. Arabic is the official language but French is widely spoken. The national currency is the Mauritanian ouguiya (MRU).
PwC does not have a permanent office offering tax services in Mauritania. However, PwC Ghana has a dedicated team responsible for providing consulting services relating to Mauritania tax issues.
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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