Mauritania Capital Gains Tax Guide 2026

Overview — CGT in Mauritania

Capital gains tax in Mauritania is governed by the Code Général des Impôts. A chargeable gain arises when a person disposes of a capital asset for consideration exceeding the allowable cost. Disposal includes sale, exchange, gift, transfer, or deemed disposal. The tax applies differently to individuals and companies. For companies, capital gains are treated as ordinary income and taxed at the standard CIT rate of 25%. For individuals, gains from property disposals are subject to progressive IRPP rates (0–40%).

Individuals — Property Gains under IRPP

For individual taxpayers, capital gains on the disposal of real property (land and buildings) are included in taxable income and taxed at the progressive IRPP rates. The gain is calculated as the difference between the selling price (net of selling costs) and the acquisition cost (plus enhancement expenditure). A holding period reduction may apply: the taxable gain is reduced by a percentage for each year the property was held beyond a minimum period. Gains from the disposal of the principal residence are generally exempt from CGT provided the property has been occupied as the main home.

Companies — Gains at CIT Rate

For companies, capital gains are included in ordinary taxable profit and subject to the standard CIT rate of 25% (or reduced rate of 15% for agricultural companies). Rollover relief may be available where the proceeds from the disposal of a business asset are reinvested in a replacement asset within a specified period. The gain is deferred by reducing the cost base of the replacement asset.

Exemptions & Reliefs

Key exemptions from CGT in Mauritania include: principal residence (main home), assets held for more than a specified holding period (typically 10+ years for property), transfers between spouses, and assets transferred on death (no deemed disposal). Business assets may qualify for rollover relief if replacement assets are acquired. Shares and securities held by individuals are generally not subject to CGT unless the taxpayer is considered to be trading in securities.

Calculation Example

Example: An individual buys land for MRU 2,000,000 and sells it 5 years later for MRU 3,500,000, with selling costs of MRU 100,000. Gain = 3,500,000 − 2,000,000 − 100,000 = MRU 1,400,000. With a holding period reduction of 10% per year after year 3, the taxable gain would be reduced. The net taxable gain is then added to other income and taxed at progressive IRPP rates up to 40%.

FAQs

How do I calculate my chargeable gain?

The chargeable gain is the difference between the disposal proceeds (net of selling costs) and the acquisition cost (plus enhancement expenditure). Holding period reductions may apply for individuals.

Can I offset capital losses against capital gains?

Yes, capital losses in a tax year may be offset against capital gains in the same year. Unrelieved losses may be carried forward for up to 5 years but cannot be offset against other income.

What assets are exempt from CGT?

Principal residence, assets transferred on death, gifts between spouses, and certain long-held assets (10+ years) may be exempt or partially exempt.

Disclaimer

This guide provides general information about Mauritanian capital gains tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Mauritanian tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.