Individual - Significant developments

Last reviewed - 11 March 2024

The General Tax Code (GTC) was modified from fiscal year (FY) 2020. Under the new Code, from January 2020, individuals performing gainful activity for themselves are subject to a personal income tax (PIT), covering industrial and commercial, as well as non-commercial, incomes.

This PIT includes the following three tax regimes:

  • A normal regime for an annual turnover exceeding 5 million Mauritanian ouguiya (MRU).
  • An intermediary regime for an annual turnover between MRU 3 million and MRU 5 million.
  • A lump-sum tax regime for an annual turnover less than MRU 3 million, excluding importers.