Mauritania

Corporate - Other taxes

Last reviewed - 03 August 2020

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%.

Excise taxes

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.
  • Alcohols:
    • 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 49.11.99.90: 15% of the customs value.

Property taxes

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.

Payroll taxes

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
over 400,000,000 500,000