Value-added tax (VAT)
Sales of local goods and services are generally subject to VAT at a 16% rate.
Petroleum products are subject to VAT at a 20% rate.
Telephony is subject to VAT at an 18% rate.
Exportation of goods and services is subject to VAT at a 0% rate.
Customs duties / Import tariffs
Importations are subject to the following tariffs:
- Customs duties: 0%, 5%, 13%, 20%, and 22%, depending on the nature of the goods and customs regime.
- Statistical import charge: 1%.
Production and importation of some products are subject to excise taxes with following rates:
- Petroleum products:
- Regular motor gasoline: 5.7 MRU per litre.
- Super fuel: 5.8 MRU per litre.
- Diesel oil (gasoil): 3.67 MRU per litre.
- Diesel-oil: 3.45 MRU per litre.
- Kerosene: 3.086 MRU per litre.
- Light fuel oil and heavy fuel oil: 0.45 MRU per litre.
- Lubricating oils and lubricants: 3.42 MRU per kg.
- Liquefied gaseous hydrocarbons (propane): 3.104 MRU per kg.
- Beer: 195%.
- Ordinary wines: 209%.
- Sparkling wines and champagne: 229%.
- Whisky, vodka, rum, gin, and brandy: 294%.
- Tobacco: 67%.
- Imported mineral waters: 80%.
- Sugar: 7.5%.
- Dairy products:
- Ultra-high temperature (UHT) milk of heading 04.01: 10%.
- Yoghurt of heading 04.03.10.00.00: 60%.
- Other milk products, whether or not sweetened, flavoured of heading 04.03.90.00.00: 60%.
- Pasta on import (heading 19.02): 30%.
- Concrete reinforcing iron of heading 72.14.20.00.10 (concrete reinforcing bars and rods) and 72.14.20.00.90 (other iron bars and rods): 1,500 MRU per tonne.
- Cement of headings 25.23.10 and 25.23.90: 300 MRU per tonne.
- Plastics packaging: 30%.
- Telephone recharge cards of heading 22.214.171.124: 15% of the customs value.
Built property is taxed. It is borne by the owner. This tax is applied to the rental value at a rate ranging from 3% to 10%. However, in practice, an 8% rate is applied.
Stamp / registration taxes
There are many stamps and/or registration duties, depending on operations.
The followings are subject to formal registration:
- Transfers of immovable property or rights in immovable property.
- Transfers of shares in companies, leasehold rights, business, or clientele.
- Public sales of movable property.
- Real estate leases and real estate leasing.
- Lease-management contracts.
- Divisions of companies, joint ventures, or communities.
- Public contracts.
- Transfers free of charge.
- Notarial acts.
- Judicial acts.
- Assignments and concessions of patents, trademarks, and other intellectual property (IP) rights.
- Administrative acts, extra-judicial acts, acts of bailiffs, and acts of registrars expressly mentioned in this Title.
There is a payroll tax to income from public and private salaries, wages, and related allowances and to public or private pensions and life annuities:
- when the beneficiary is domiciled in Mauritania, or
- when one is domiciled outside of Mauritania, provided one is established in Mauritania.
The same tax is applied to benefits in kind when their value exceeds 20% of the beneficiary gross salary. However, in this case, only 40% of benefits in kind will be taxed.
The tax applies to all remuneration received by employees and the tax rates are on a progressive scale as follows:
- Monthly taxable remuneration less than or equal to MRU 9,000: 15%.
- Monthly taxable remuneration greater than MRU 9,000 and less than or equal to MRU 21,000: 25%.
- Monthly taxable remuneration in excess of MRU 21,000: 40%.
Social security contributions
Social security contributions are withheld monthly on gross salary up to MRU 7,000, as follows:
- Paid by employer at 15%.
- Paid by employee at 1%.
It covers the following:
- Professional health care (2%).
- Professional accidents (5%).
- Retirement plans (5%).
- Family allowances (4%).
Business licence tax
A business licence tax is due each year by all individual and companies carrying on a self-employed professional activity or who have a PE there.
The contribution is due even if the taxpayer is exempted from income tax.
The rate of the contribution is established as follows:
|Turnover (MRU)||Business licence tax (MRU)|
|3,000,000 to 10,000,000||30,000|
|10,000,001 to 15,000,000||45,000|
|15,000,001 to 30,000,000||70,000|
|30,000,001 to 60,000,000||100,000|
|60,000,001 to 100,000,000||150,000|
|100,000,001 to 150,000,000||200,000|
|150,000,001 to 250,000,000||250,000|
|250,000,001 to 400,000,000||300,000|