Mauritania

Employment expenses

The GTC doesn’t provide employment expenses that are not subject to tax. The gross salary is taxed without professional expenses.

Business deductions

Deductibility rules of charges for corporate income tax (CIT) are applied in determining the personal business income tax (see the Deductions section in the Corporate tax summary).

Losses

The losses rules for CIT are applied in determining the personal business income tax (see the Deductions section in the Corporate tax summary). They may be carried forward for five years.