Mauritania Personal Income Tax (IRPP) Guide 2026

Overview — Direction Générale des Impôts (DGI)

The Direction Générale des Impôts (DGI) administers all domestic tax collection in Mauritania including personal income tax (IRPP), corporate tax (IS), VAT (TVA), and other levies. Tax residents are taxed on worldwide income; non-residents are taxed only on Mauritania-source income. Residency is determined by physical presence of 183 days or more in a calendar year, or having a permanent home in Mauritania. Employees have tax withheld at source under the retenue à la source system. Self-employed individuals and business owners file annual returns directly with DGI. The currency is the Mauritanian Ouguiya (MRU).

IRPP Tax Brackets 2026 — Annual Rates

Mauritania uses a progressive annual bracket system with 5 bands and a top marginal rate of 40%. For 2026, the IRPP brackets are:

• 0% — on annual income up to MRU 120,000
• 15% — on MRU 120,001 to 300,000
• 25% — on MRU 300,001 to 600,000
• 35% — on MRU 600,001 to 1,200,000
• 40% — on annual income above MRU 1,200,000

Effective tax rates are moderate due to the MRU 120,000 tax-free threshold and progressive structure. A taxpayer earning MRU 500,000 per year pays approximately MRU 57,000 in IRPP — an effective rate of ~11.4%.

Professional Deduction — 20%

Before applying the progressive IRPP brackets, a professional deduction of 20% of gross earned income (salaries, wages, and professional income) is allowed. This deduction covers work-related expenses such as transport, tools, and professional materials. The deduction is applied automatically for salaried employees. For example, an employee earning MRU 500,000 gross annually would have a professional deduction of MRU 100,000, leaving MRU 400,000 as the net taxable income before applying the progressive brackets. The deduction cannot reduce taxable income below zero.

PAYE Withholding

Employers must register for tax with DGI and deduct IRPP monthly from employee salaries. The employer calculates monthly tax on gross salary, applies the professional deduction of 20%, computes the annualised tax using the progressive brackets, and remits the monthly withholding to DGI by the 15th of the following month. Employers file monthly or quarterly withholding returns via DGI's tax portal. Employees receive annual tax summaries for their records. Failure to remit withholding tax attracts penalties and interest on overdue amounts.

Self-Employed Individuals

Self-employed individuals and sole proprietors are taxed under the same progressive IRPP rates as employees, but must file self-assessment returns. Estimated tax is payable in quarterly instalments. The annual return must be filed by 30 April of the following year. Self-employed individuals can deduct allowable business expenses (rent, utilities, raw materials, salaries) to arrive at taxable profit. The professional deduction of 20% does not apply to self-employed income — instead, actual business expenses are deducted. Proper books of account must be maintained.

FAQs

Do I need to file a return if I pay IRPP through my employer?

Yes, all resident individuals must file an annual income tax return with DGI by 30 April, even if all tax was withheld at source. The process is simplified for PAYE-only employees.

Is the professional deduction automatic?

Yes, for salaried employees the 20% professional deduction is applied automatically by the employer when calculating monthly withholding tax. No separate claim is needed.

Can married couples file jointly?

Mauritania does not have joint filing for married couples. Each individual is taxed separately on their own income. However, family charges may be considered in certain reliefs.

Disclaimer

This guide provides general information about Mauritanian personal income tax for the 2026 tax year. Tax laws, rates, and regulations 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.