MR · Africa · MRU
Mauritania
Tax rates
Income Tax
40%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Mauritania (Individual, Taxes on personal income) · as of 2026-03-31Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
16%
Standard rate
Source: PWC Worldwide Tax Summaries — Mauritania (Corporate, Other taxes) · as of 2026-03-31Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-31
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| MRU 0 | 15% |
| MRU 9,001 | 25% |
| MRU 21,001 | 40% |
Rates apply to monthly taxable remuneration for employment income and pensions, after a MRU 6,000 monthly exemption and mandatory social-security withholdings are deducted from gross pay.
Mauritania taxes resident employment income and pensions on a progressive scale: 15% from MRU 6,000-9,000, 25% from MRU 9,000-21,000, and 40% above MRU 21,000.
VAT
In practice
- Filing
Taxpayers are authorized to charge VAT only once their annual turnover (excluding tax) reaches or exceeds MRU 3,000,000; liability lapses only after two consecutive years below that threshold, and importers are liable regardless of turnover. A taxpayer whose turnover crosses the threshold mid-year owes VAT from the day of crossing and must declare it to the tax authorities by the end of the following month.
Source: Code Général des Impôts de Mauritanie (édition 2023) — Livre 2, Titre 1, Taxe sur la Valeur Ajoutée · as of 2023-01-01- Exemptions
Mauritania exonerates from VAT medical acts, hospitalization costs, and hemodialysis materials; sales and services performed by the State and local authorities without industrial or commercial character; petroleum and gas products (except at import); and newspapers and periodicals, excluding advertising revenue. Banking, insurance, and reinsurance operations fall outside VAT's scope because they are instead subject to Mauritania's tax on financial operations and special insurance tax.
Source: Code Général des Impôts de Mauritanie (édition 2023) — Livre 2, Titre 1, Taxe sur la Valeur Ajoutée · as of 2023-01-01
Wealth Tax
No net wealth tax levied.