Mauritanian tax residents are taxable on their worldwide income. However, foreign income will not be taxable in Mauritania if the taxpayer can prove that such income has been taxed in another country.
Non-residents are only taxed on their Mauritanian-source income.
Personal income tax rates
The following are the progressive tax rates for employment income and pensions.
|Taxable remuneration (MRU)||Tax rate (%)|
|From 6,000 to 9,000||15|
|Between 9,000 and 21,000||25|
Other income taxes
Withholding tax (WHT) on remuneration paid for services rendered by a resident
Mauritanian services debtors must withhold 2.5% on remuneration paid to individuals who are resident. This WHT is only applicable when the service is provided by an individual liable for tax under the personal business income tax.
The withheld amount must be paid to the tax administration by the 15th day of the following month.
WHT on remuneration paid for services rendered by foreign single providers or foreign companies
See the Withholding taxes section in the Corporate tax summary for a description of WHT on remuneration paid for services (including royalties) rendered by a foreign individual or foreign company.
WHT on rent for real estate
Rents paid to individuals are subject to a 18% WHT, which shall be withheld at source by the lessee.