Corporate - Taxes on corporate income

Last reviewed - 25 January 2021

Mauritanian companies are taxed in accordance with the territoriality principle. Consequently, companies that carry out their activities outside of Mauritania will not be taxed in Mauritania for those profits. However, foreign companies (resident and non-resident) are subject to Mauritanian corporate income tax (CIT) for their Mauritanian source of benefit, and the profit realised from services and goods exportation from Mauritanian companies will be taxed in Mauritania.

The CIT rate is 25% of the net taxable profit or 2% of the income listed in article 8 excepted transfers and reversals of charges if the latter amount is higher than the former.

The normal real regime of profit companies is subject to a minimum payment of 100,000 Mauritanian ouguiya (MRU).

Property income tax

The incomes from built-up property (e.g. houses, factories, shops, or offices), from non-built property (regardless of their nature), from subletting built and non-built properties, from rents and every service of construction lease not included in the CIT or IBAPP income, and those from property made freely available to a third party without any legally mandate are subject to a property income tax at 10%.