Mauritania Corporate Tax Guide 2026

Overview — Corporate Tax in Mauritania

Corporate tax in Mauritania is governed by the Code Général des Impôts and administered by the Direction Générale des Impôts (DGI). A company is tax resident if it is incorporated under Mauritanian law or if its place of effective management is in Mauritania. Resident companies are taxed on worldwide income; non-resident companies with a permanent establishment are taxed on Mauritania-source income only. Companies must register for tax with DGI and obtain a taxpayer identification number (NIF—Numéro d'Identification Fiscale). The tax year aligns with the calendar year. Annual returns are due by 30 April of the following year.

Standard Corporate Tax Rate — 25%

The standard CIT rate for resident companies in Mauritania is 25% of chargeable profits. Non-resident companies with a permanent establishment in Mauritania are also taxed at 25% on Mauritania-source income. Taxable profit is computed as gross revenue less allowable deductions including operating expenses, capital allowances (depreciation), interest costs (subject to thin capitalisation rules), and losses carried forward. Losses may be carried forward for up to 5 years.

Reduced Rate — Agriculture — 15%

Companies engaged in agricultural activities (crops, livestock, forestry, fishing) benefit from a reduced CIT rate of 15%. This incentive is designed to promote primary production and food security. To qualify, the company must derive at least 50% of its gross income from qualifying agricultural activities. Agricultural companies may also benefit from additional tax incentives including reduced land tax and customs duty exemptions on agricultural equipment and inputs.

Tax Holiday — New Enterprises — 0%

New enterprises may qualify for a temporary tax holiday with a 0% CIT rate for a specified period, typically 3–5 years from the start of operations. The tax holiday is available to companies that meet certain criteria including job creation, investment thresholds, and operating in priority sectors. To qualify, the company must apply to DGI and obtain approval before commencing operations. After the tax holiday period, the company transitions to the standard or reduced CIT rate depending on its sector.

Branches of Foreign Companies

Foreign companies operating through a branch in Mauritania are taxed at 25% on Mauritania-source profits. Branch profits remitted to the head office are subject to a branch profit remittance tax of 10% (retenue à la source sur les bénéfices distribués). This brings the combined rate to 32.5% for repatriated profits. Foreign companies may prefer to incorporate a Mauritanian subsidiary to structure their operations more efficiently.

Capital Allowances

Mauritania uses a capital allowance system rather than book depreciation for tax purposes. Rates vary by asset category. Manufacturing companies may qualify for accelerated depreciation on new equipment. Agricultural enterprises benefit from enhanced capital allowance rates to encourage investment in the sector.

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts a penalty of 10% of the tax due plus interest at 1.5% per month on the unpaid amount. Additional penalties may apply for failure to maintain proper records or for tax evasion.

Can foreign companies claim treaty relief?

Mauritania has a limited network of double tax treaties including with Arab League countries and certain African nations. Treaty relief may reduce withholding tax rates on dividends, interest, and royalties paid to non-residents.

Is there a minimum tax for loss-making companies?

Mauritania does not have a turnover-based minimum tax. Loss-making companies may carry forward losses for up to 5 years against future profits.

Disclaimer

This guide provides general information about Mauritanian corporate 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.