Mauritania Tax Filing Guide 2026

Overview — Tax Filing in Mauritania

The Direction Générale des Impôts (DGI) operates the tax administration system for all tax filings, payments, and compliance management. Taxpayers register with DGI, obtain a Numéro d'Identification Fiscale (NIF), and file all returns. The system covers income tax (IRPP and IS), VAT (TVA), withholding taxes, and other levies. DGI has been modernising its systems to improve taxpayer services and electronic filing capabilities.

Taxpayer Identification Number (NIF)

A NIF is mandatory for all taxpayers in Mauritania — individuals, companies, partnerships, and other entities. To obtain a NIF, register with DGI with valid identification (national ID card or passport for individuals, incorporation certificate for companies). A NIF is required for many transactions including opening a bank account, registering property, importing/exporting goods, and obtaining business permits.

Filing Deadlines

Different taxpayers have different filing deadlines: self-employed individuals and companies must file annual returns by 30 April of the following year. Employers file monthly withholding returns by the 15th of the following month. VAT-registered businesses file monthly or quarterly returns by the 20th of the following month/quarter. Late filing attracts a penalty of 10% of the tax due plus 1.5% interest per month on unpaid tax.

Self-Assessment & Quarterly Instalments

Self-employed individuals and companies must estimate their annual tax liability and pay in quarterly instalments. The first instalment is due 31 March (25% of estimated tax), second by 30 June, third by 30 September, and fourth by 31 December. If the actual tax in the annual return exceeds total instalments paid, the balance is due at filing. Underpayment attracts interest.

Penalties & Enforcement

DGI has broad enforcement powers. Late filing attracts 10% of tax due. Late payment attracts 1.5% interest per month on unpaid tax. Failure to maintain records attracts fines up to MRU 500,000. Tax evasion carries penalties of up to 100% of evaded tax plus possible criminal prosecution. DGI may issue garnishment notices to banks and debtors to collect unpaid taxes, seize assets, or initiate legal proceedings.

FAQs

Can I file my tax return online?

Mauritania has been developing electronic filing capabilities. Taxpayers should check with DGI for the current filing options. Many businesses are now required to file electronically.

What records do I need to keep?

Taxpayers must keep records for at least 5 years from the end of the tax year. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers.

How long does it take to get a tax clearance certificate?

If all returns are filed and taxes paid, a tax clearance certificate (quitus fiscal) can typically be obtained within 1–2 weeks from DGI.

Disclaimer

This guide provides general information about Mauritanian tax filing for the 2026 tax year. Tax laws, deadlines, and procedures 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.