Mauritania

Local suppliers

• 2.5% WHT on the sums paid to liberal professions services. This WHT shall be done by the state and its dismemberments and companies. The WHT sums are deducible from IBAPP due.
• 3% WHT on public treasury payments to services rendered to the state and its dismemberments. The WHT sums are deductible from CIT or IBAPP due by taxpayers.
• 10% WHT on income from personal capital. The WHT sums are deductible from CIT or IBAPP due by taxpayers.
• 10% WHT on bank and financial corporation’s interest.
• 18% WHT on housing or commercial rents. The sums are deductible from property income tax due.

Foreign non-established suppliers

• 15% WHT on sums paid to non-residents for services they provide or use in Mauritania, to be done by the beneficiary of services.
• 15% WHT on royalties paid to non-resident companies.
• 10% WHT on interest paid to non-residents.