Corporate - Branch income

Last reviewed - 11 March 2024

There is no tax-specific treatment regarding branch income carried on in Mauritania. Except as provided by duly ratified tax treaties, the branch and the company are subject to the same tax regimes.

Profits realised in Mauritania by branches of foreign companies are deemed to be distributed and are subject to a branch withholding tax (WHT) of 10% on after-tax income.