Mauritania Property Tax Guide 2026

Overview — Property Taxation in Mauritania

Property taxation in Mauritania is primarily transaction-based rather than recurring. The main tax on property is the registration duty (droit d'enregistrement) of 5% payable on the transfer of immovable property (land and buildings). There is no annual wealth tax, no annual property tax (taxe foncière) for residential properties, and no net worth tax. The Land Registry (Conservation Foncière) oversees land registration and title transfers. The formal land registration system in Mauritania has been undergoing modernisation to improve transparency and reduce disputes.

Registration Duty — 5%

Registration duty is the primary tax on property transactions. The rate is 5% of the higher of the purchase price or the market value of the property. The duty is payable at the time of registration of the transfer deed with the Land Registry. The buyer is typically responsible for paying the registration duty, though the parties may agree otherwise in the sale contract. The duty must be paid within 30 days of the transaction to avoid penalties. Late payment attracts interest at 1.5% per month on the overdue amount.

Notary Fees & Other Costs

In addition to registration duty, property buyers must pay notary fees and other transaction costs. Notary fees are regulated and typically range from 1% to 3% of the property value depending on complexity. Other costs include: land search fees, survey fees (if required for subdivision or registration), and legal fees for due diligence and contract preparation. Total transaction costs for buying property in Mauritania typically range from 7% to 10% of the purchase price including the 5% registration duty.

CGT on Property

As covered in the capital gains guide, gains from property disposal are subject to tax. For individuals, the gain is included in taxable income and subject to progressive IRPP rates up to 40%, with potential holding period reductions. For companies, gains are taxed at the standard CIT rate of 25%. The principal residence exemption may apply for individuals selling their main home.

FAQs

Do I pay annual property tax if I own a house in Mauritania?

Mauritania does not impose an annual property tax (taxe foncière) on residential properties. The main property-related tax is the one-time registration duty of 5% payable on acquisition.

How is property value assessed for registration duty?

The registration duty is calculated on the higher of the purchase price (stated in the deed) or the market value as determined by the tax authorities. Undervaluation may trigger a reassessment and penalties.

Are there tax incentives for property developers?

Mauritania offers some incentives for real estate development including reduced registration duties for affordable housing projects and VAT exemptions on construction materials for certain qualifying projects.

Disclaimer

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