Mauritania Business Registration Guide 2026

Overview — Business Registration in Mauritania

The Centre des Formalités des Entreprises (CFE) is the one-stop shop for company registration in Mauritania. The process has been simplified in recent years to improve the ease of doing business. The Agency for the Promotion of Investment (API) assists foreign investors with registration and obtaining necessary approvals. The Investment Code provides guarantees and incentives for qualifying investments. The company law framework is based on the OHADA Uniform Act on Commercial Companies, which Mauritania adopted as a member of the Organisation for the Harmonisation of Business Law in Africa.

Company Types Under OHADA Law

The OHADA Uniform Act provides several business structures:

• SARLU (Société à Responsabilité Limitée) — Limited liability company, minimum 1 shareholder, minimum capital MRU 1,000,000, no minimum capital for single-member SARLU (EURL), manager (gérant) manages the company
• SA (Société Anonyme) — Public limited company, minimum 1 shareholder, minimum capital MRU 10,000,000, board of directors or single administrator, shares may be offered to the public
• Succursale (Branch) — Branch of a foreign company registered to carry on business in Mauritania
• Entreprise individuelle — Sole proprietorship
• Société en Nom Collectif (SNC) — General partnership

SARLU is the preferred vehicle for most foreign and domestic investors due to its limited liability and flexible management structure.

Incorporation Process

The typical company incorporation process involves: name reservation with the Commercial Court (Registre du Commerce et du Crédit Mobilier — RCCM), preparation of the company statutes, deposit of capital in a blocked bank account, publication in a legal gazette, and registration with CFE. The total process typically takes 2–4 weeks and costs approximately MRU 200,000–500,000 including legal and notary fees. The API provides expedited processing for qualifying investment projects.

Tax Registration — DGI NIF

After receiving the incorporation certificate, the company must register for tax with DGI. This includes obtaining a NIF for the company, registering for corporate income tax, registering for TVA if turnover exceeds the threshold, and registering for PAYE and CNSS if employing staff. Tax registration is done at the DGI office. Required documents include the incorporation certificate, company statutes, proof of registered address, and director identification.

Business Permits & Licences

Depending on the business sector, additional permits may be required: general business operating permit from the local municipality, environmental permit from the Ministry of Environment for certain activities, tourism licence from the Ministry of Tourism for hotels and restaurants, mining permit from the Ministry of Petroleum, Mines and Energy, and financial services licence from the Central Bank of Mauritania. Foreign investors should consult with the Agency for the Promotion of Investment (API) for sector-specific requirements and incentives.

FAQs

Can a foreigner register a company in Mauritania?

Yes, foreigners may register a company. Certain sectors may require majority Mauritanian ownership (e.g., retail, transport). The Investment Code guarantees equal treatment for foreign and domestic investors.

How long does the full registration process take?

Typically 2–4 weeks with professional assistance. The CFE one-stop shop processes name reservation, registration, and publication.

What are the annual compliance requirements?

Annual return to the RCCM, annual tax return filed by 30 April, monthly/quarterly VAT returns, monthly CNSS returns, and financial statements must be filed annually.

Disclaimer

This guide provides general information about business registration in Mauritania for 2026. Laws, fees, and procedures may change. Always consult with a qualified Mauritanian corporate lawyer or the Centre des Formalités des Entreprises for advice specific to your situation. InvestmentKit does not provide legal advice.