Mauritania Rental Income Guide 2026

Overview — Rental Income Tax in Mauritania

Rental income from letting or leasing of immovable property (land and buildings) is chargeable to income tax in Mauritania. For individual landlords, the net rental income (gross rents minus allowable deductions) is added to other income and taxed at the progressive IRPP rates (0–40%). The Direction Générale des Impôts administers rental income taxation. Rental income must be declared annually, and taxpayers should maintain records of all rental receipts and expenses.

Taxable Rental Income

All rent received from letting property is taxable in the year it is received. This includes: monthly or annual rent payments, advance rent, security deposits that are not refunded, and payments for utilities or services included in the rent (unless separately identified). Rental income is reported as part of the landlord's overall income and taxed at the marginal IRPP rate. The professional deduction of 20% (available for salaried employees) does not apply to rental income — instead, actual expenses may be deducted.

Allowable Deductions

Landlords may deduct the following expenses from gross rental income to arrive at net taxable rental income:

• Repairs & maintenance — not capital improvements
• Property management fees — paid to licensed agents
• Insurance premiums — building and fire insurance
• Mortgage interest — interest on loans used to acquire or improve the property
• Property taxes — registration duties and other taxes
• Agency & legal fees — for tenant acquisition and lease agreements
• Depreciation — on the building structure (not land)

Vacant Property Rules

Rental income is only taxable when the property is actually let. There is no deemed rental income for vacant or owner-occupied properties. If a property is let for only part of the year, the rental income for that period is subject to tax. Expenses incurred during vacant periods (e.g., security, maintenance) may still be deducted. Short-term letting (e.g., holiday rentals) is also subject to rental income tax.

FAQs

What if I rent my property through an agency?

The agency fees are deductible as an expense. The rental income should still be declared in your annual tax return.

Are advance rent payments taxable in one year?

Yes, rental income is taxable in the year it is received, regardless of the period it covers. If you receive 2 years' rent in a single payment, the full amount is taxable in that year.

Can I offset rental losses against other income?

If allowable expenses exceed rental income in a tax year, the loss may generally be offset against other income such as salary or business profits, subject to general loss relief rules.

Disclaimer

This guide provides general information about Mauritanian rental income 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.