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Mauritania Crypto Tax Guide 2026

Mauritania does not have specific cryptocurrency legislation, but crypto assets are subject to existing tax rules under the Code Général des Impôts. Profits from crypto trading, mining, staking, and airdrops are generally taxed as business or investment income under the progressive IRPP rates (0–40%) for individuals, or at corporate rates for businesses. There is no specific capital gains tax treatment for crypto.

Overview — Crypto Taxation in Mauritania

The Direction Générale des Impôts (DGI) has not issued specific guidance on cryptocurrency taxation, but the general principles of the Code Général des Impôts apply. Crypto assets are treated as property or intangible assets for tax purposes. Gains arising from their disposal are generally subject to income tax. The tax treatment depends on the taxpayer's profile: individuals are taxed under the progressive IRPP brackets (0–40%), while companies are taxed at the applicable CIT rate (25% or reduced rates). The Central Bank of Mauritania has warned that cryptocurrencies are not legal tender but has not prohibited their ownership or trading.

Taxable Events

The following crypto transactions are generally taxable in Mauritania:

  • Selling crypto for fiat (MRU or foreign currency) — taxable gain
  • Crypto-to-crypto trades — taxable disposal
  • Using crypto to pay for goods or services — taxable disposal at fair market value
  • Mining income — fair market value of coins at receipt is taxable as income
  • Staking rewards — value at receipt is taxable as income
  • Airdrops & forks — fair market value at receipt is taxable as income

Tax Rates

Crypto income is aggregated with all other income and taxed at the taxpayer's marginal rate. Individuals are taxed under progressive IRPP rates 0–40%. Companies are taxed at 25% standard CIT (or reduced sector rates). Frequent trading (day trading) is considered a business activity, making all profits subject to income tax at progressive rates. Occasional disposals may be treated as investment income subject to the standard IRPP rates.

Record-Keeping & Reporting

DGI requires taxpayers to maintain records of all crypto transactions for at least 5 years. Recommended records include: date and type of each transaction, crypto amount and MRU equivalent at transaction time, exchange or platform used, wallet addresses, transaction fees, and purpose. Taxpayers should report crypto income in their annual tax return filed by 30 April.

FAQs

Is buying crypto with MRU a taxable event?

No, buying crypto with fiat currency is not a taxable event. Tax arises only on disposal (sale, trade, or use) of the crypto.

Do I need to pay tax if I transfer crypto between my own wallets?

No, transferring crypto between wallets you own is not a taxable event. However, maintain records to track cost basis across wallets.

What if I don't report my crypto income?

Non-compliance carries penalties including up to 100% of the tax due plus interest, and potential criminal prosecution for tax evasion.

Disclaimer

This guide provides general information about Mauritanian cryptocurrency taxation for the 2026 tax year. Crypto tax guidance is evolving. 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.

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