Individual - Other issues

Last reviewed - 11 March 2024

Treatment of flow-thru business entities

The GTC doesn’t provide specific rules to flow-thru business entities.

Treatment of trusts

The GTC doesn’t provide specific rules to trusts.

Exchange controls

The threshold for travel allowance is increased to a maximum of MRU 300,000 by BCM instruction N°007/GR/2012 of 22 February 2012.

Exchange-control regulations exist in Mauritania for foreign financial transactions. The transfers of foreign currencies in or outside Mauritania are free.

Expatriate issues

Inbound expatriates must have a visa and work permit to occupy a position in Mauritania.

Temporary visas

The issuance of visas for travel documents provided for under immigration regulations is subject to the payment of a stamp duty set as follows:

  • Transit visa (with or without stopover):
    • Arab world and Africa: MRU 1,500
    • Rest of the world: MRU 2,000
  • Short stay visa (up to 3 months):
    • Arab world and Africa: MRU 2,500
    • Rest of the world: MRU 3,500
  • Long-stay visa, 3 months to 1 year:
    • Arab world and Africa: MRU 5,000
    • Rest of the world: MRU 7,000
  • Long-stay visa, 1 to 2 years:
    • Arab world and Africa: MRU 7,000
    • Rest of the world: MRU 10,000
  • Long-stay visa, 2 to 3 years:
    • Arab world and Africa: MRU 10,000
    • Rest of the world: MRU 15,000
  • Long-stay visa, 3 years and more:
    • Arab world and Africa: MRU 20,000
    • Rest of the world: MRU 30,000

Visas for service and diplomatic passports are not subject to the payment of stamp duty.

Work permits

Work permits are required for expatriates before starting to work in Mauritania by decree 2018-025 of 8 February 2018 cancelling decree No. 2009-224 of 29 October 2009 repealing and replacing Decree No. 74-092 of 19 April 1974 laying down the conditions of employment of foreign workers and establishing the work permits for foreign workers.

General conditions:

  • Work for which the permit is requested cannot be filled by a Mauritanian worker.
  • The foreign worker has the qualifications required for the occupation for which the permit is requested.
  • The employer or foreign worker has not been the subject of retaliatory measures for violations of the foreign labour regulations in the past five years.

It shall be issued, based on reciprocity, to any worker who is a national of a state that has signed agreements, treaties, or conventions with Mauritania in this manner.

There are three types of work permits

  • WP A for one year, renewable.
  • WP B for a maximum of four years.
  • WP C for expatriates that stay more than ten years in Mauritania.

An application must be sent to the Employment Director with the following documents:

  • Form completed and signed by employer.
  • Three photos.
  • Curriculum Vitae.
  • Passport copy with one-year duration validity.

Residence permits

Decree n°2012-031 of 25 January 2012 amending some provisions of the Order in Council N°64-169 of 15 December 1969, bearing immigration regime in Mauritania and laying down the procedures for securing the residence card.

Thus, privileged or ordinary foreign immigrants must, in order to be allowed to enter Mauritania, present:

  • For privileged migrants, a National Identity Card and for other migrants, a National Passport in the process of being issued validity.
  • A valid certificate of vaccination.
  • A recent medical certificate, attesting that they have no disease contagious or epidemic, or of any other contagious or epidemic infirmity rendering them unfit for work or employment in the profession they intend to practice.
  • An extract from their criminal record having less than three months.
  • Tax stamp whose value will be determined by a law.

In addition, for employees, a contract of formal work covered by the Ministry in charge of employment.

For persons wishing to exercise a personal gainful activity, an authorisation issued by the Minister in workload.

Finally, the applicant must submit to capturing one’s fingerprints.