Corporate - Tax credits and incentivesLast reviewed - 11 March 2023
The Mauritanian investment code provides for a preferential tax regime for the following types of companies:
- Small Sized Companies.
- Economic Export Zone.
- Establishment Agreement.
Small Sized Companies
Small Sized Companies qualify for a preferential tax regime if they invest between MRU 5 million and MRU 20 million. The preferential regime grants certain tax advantages during the installation phase (limited to three years) and the operation phase.
Economic Export Zone
For the Economic Export Zone, the Free Export Companies qualify for a preferential tax regime if they satisfy the following conditions:
- They invest at least MRU 50 million.
- They create at least 50 new permanent jobs.
- They intend to devote least 80% of their production to export sales.
Free Export Companies are eligible for certain tax exemptions and other tax advantages.
An Establishment Agreement is agreed for a 20-years duration and concerns agriculture, animal farming, fishing, industrial and manufacturing units, renewable energy production, hotels, and tourism outside Nouakchott.
Setting up conditions and advantages are negotiated under an agreement with competent offices of the Economic-Affairs & Development Ministry and the Finance Ministry.