Mauritania

Value-added tax (VAT)

Sales of local goods and services are generally subject to VAT at a 16% rate.

Petroleum products are subject to VAT at a 20% rate.

Telephony is subject to VAT at an 18% rate.

Exportation of goods and services is subject to VAT at a 0% rate.  

Customs duties / Import tariffs

Importations are subject to the following tariffs:

• Customs duties: 0%, 5%, 13%, 20%, and 22%, depending on the nature of the goods and customs regime.
• Statistical import charge: 1%.

Excise taxes

Production and importation of some products are subject to excise taxes with following rates:

• Petroleum products:
• Regular motor gasoline: 5.7 MRU per litre.
• Super fuel: 5.8 MRU per litre.
• Diesel oil (gasoil): 3.67 MRU per litre.
• Diesel-oil: 3.45 MRU per litre.
• Kerosene: 3.086 MRU per litre.
• Light fuel oil and heavy fuel oil: 0.45 MRU per litre.
• Lubricating oils and lubricants: 3.42 MRU per kg.
• Liquefied gaseous hydrocarbons (propane): 3.104 MRU per kg.
• Alcohols:
• Beer: 195%.
• Ordinary wines: 209%.
• Sparkling wines and champagne: 229%.
• Whisky, vodka, rum, gin, and brandy: 294%.
• Tobacco: 67%.
• Imported mineral waters: 80%.
• Sugar: 7.5%.
• Dairy products:
• Ultra-high temperature (UHT) milk of heading 04.01: 10%.
• Yoghurt of heading 04.03.10.00.00: 60%.
• Other milk products, whether or not sweetened, flavoured of heading 04.03.90.00.00: 60%.
• Pasta on import (heading 19.02): 30%.
• Concrete reinforcing iron of heading 72.14.20.00.10 (concrete reinforcing bars and rods) and 72.14.20.00.90 (other iron bars and rods): 1,500 MRU per tonne.
• Cement of headings 25.23.10 and 25.23.90: 300 MRU per tonne.
• Plastics packaging: 30%.
• Telephone recharge cards of heading 49.11.99.90: 15% of the customs value.

Property taxes

Built property is taxed. It is borne by the owner. This tax is applied to the rental value at a rate ranging from 3% to 10%. However, in practice, an 8% rate is applied.

Stamp / registration taxes

There are many stamps and/or registration duties, depending on operations.

The followings are subject to formal registration:

• Transfers of immovable property or rights in immovable property.
• Transfers of shares in companies, leasehold rights, business, or clientele.
• Public sales of movable property.
• Real estate leases and real estate leasing.
• Lease-management contracts.
• Divisions of companies, joint ventures, or communities.
• Public contracts.
• Transfers free of charge.
• Notarial acts.
• Judicial acts.
• Assignments and concessions of patents, trademarks, and other intellectual property (IP) rights.
• Administrative acts, extra-judicial acts, acts of bailiffs, and acts of registrars expressly mentioned in this Title.

Payroll taxes

There is a payroll tax to income from public and private salaries, wages, and related allowances and to public or private pensions and life annuities:

• when the beneficiary is domiciled in Mauritania, or
• when one is domiciled outside of Mauritania, provided one is established in Mauritania.

The same tax is applied to benefits in kind when their value exceeds 20% of the beneficiary gross salary. However, in this case, only 40% of benefits in kind will be taxed.

The tax applies to all remuneration received by employees and the tax rates are on a progressive scale as follows:

• Monthly taxable remuneration less than or equal to MRU 9,000: 15%.
• Monthly taxable remuneration greater than MRU 9,000 and less than or equal to MRU 21,000: 25%.
• Monthly taxable remuneration in excess of MRU 21,000: 40%.

Social security contributions

Social security contributions are withheld monthly on gross salary up to MRU 15,000, as follows:

• Paid by employer at 15%.
• Paid by employee at 1%.

It covers the following:

• Professional health care (2%).
• Professional accidents (5%).
• Retirement plans (5%).
• Family allowances (4%).

Business licence tax

A business licence tax is due each year by all individual and companies carrying on a self-employed professional activity or who have a PE there.

The contribution is due even if the taxpayer is exempted from income tax.

The rate of the contribution is established as follows: