Mauritania Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Mauritania has a favourable tax regime for wealth transfer: there is no estate duty, no inheritance tax, and no death tax on assets transferred upon death. However, registration duties apply when property is formally transferred through the land registry, whether by inheritance, gift, or sale. The rates for inheritance and gift transfers are generally lower than the standard 5% registration duty on sales. The tax treatment depends on the relationship between the deceased/donor and the heir/recipient. For Muslims, inheritance follows Sharia law principles; for non-Muslims, the civil code applies.

Registration Duties on Inheritance

When property is transferred through inheritance, registration duties are payable at reduced rates depending on the relationship to the deceased. The rates are typically: 1% for transfers to spouses and direct descendants (children), 2.5% for transfers to siblings and other close relatives, and 5% for transfers to non-relatives. The duty is calculated on the market value of the property at the date of death. The duty must be paid within 6 months of the death to avoid penalties. The heir must present the death certificate, proof of relationship, and a property valuation to the Land Registry.

Gift Tax — Registration Duties

Lifetime gifts are subject to registration duties at rates depending on the relationship between donor and recipient. Gifts to spouses and direct descendants are taxed at 1% of the property value. Gifts to siblings and other relatives are taxed at 2.5%. Gifts to non-relatives are taxed at the standard 5% rate. The donor is generally responsible for paying the duty. Cash gifts below a certain threshold may be exempt. Charitable gifts to registered organisations are exempt from gift duties.

Succession Law

For Mauritanian Muslim citizens, inheritance is governed by Sharia law (Islamic law) which prescribes fixed shares for specified heirs. The shares are: spouse (1/8 if children exist, 1/4 if no children), children (sons receive double the share of daughters), and parents (1/6 each if children exist). Non-Muslim citizens and foreigners are subject to the civil code which provides more flexibility through wills. Forced heirship rules protect certain family members. Having a valid will is recommended to ensure assets pass according to your wishes. The will must be notarised to be valid for immovable property.

Wills & Probate

A valid will must be in writing, signed by the testator in the presence of a notary and two witnesses who are not beneficiaries. The will should appoint an executor. Probate is the legal process of recognising the will and granting the executor authority to distribute assets. The process involves applying to the court with the will, death certificate, and inventory of assets. Probate fees are typically 0.5–1% of the estate value. Foreign nationals with assets in Mauritania should have a separate will covering their Mauritanian assets.

FAQs

Do I need to pay tax on inherited property if I sell it?

Yes, if you sell inherited property, capital gains tax may apply on the gain (selling price minus the deceased's original cost base). There is no step-up in basis to market value at the date of death.

Is there a way to reduce registration duties on gifts to family?

Gifts to spouses and direct descendants benefit from the lowest rate of 1%. For larger transfers, consider spreading gifts across multiple tax years.

Does Mauritania recognise foreign wills?

Foreign wills may be recognised but must go through the probate process in Mauritania for Mauritanian assets. It is advisable to execute a separate Mauritanian will for assets located in Mauritania.

Disclaimer

This guide provides general information about Mauritanian inheritance and gift tax for the 2026 tax year. Succession law is complex and intersects with religious and civil law. Always consult with a qualified Mauritanian lawyer or tax advisor for advice specific to your situation. InvestmentKit does not provide tax or legal advice.