Mauritania Tax Residency Guide 2026

Overview — Tax Residency in Mauritania

Tax residency is the foundational concept determining the scope of taxation in Mauritania. Resident individuals are taxed on their worldwide income; non-residents are taxed only on Mauritania-source income. Residency is defined under the Code Général des Impôts. For individuals, the test is primarily based on physical presence (183 days) or having a permanent home in Mauritania. For companies, residency follows incorporation or place of effective management. The Direction Générale des Impôts (DGI) applies these rules consistently.

Individual Residency — 183-Day Rule

An individual is considered a tax resident of Mauritania if they meet any of the following conditions: physical presence in Mauritania for 183 days or more in any 12-month period (including a calendar year), has a permanent home available in Mauritania (whether owned or rented), or has their principal place of abode or centre of economic interests in Mauritania. Day counting includes both partial days and full days. Expats working in Mauritania should track their presence carefully.

Corporate Residency

A company is tax resident in Mauritania if it is incorporated or registered under Mauritanian law, or if its place of effective management (POEM) is in Mauritania. Foreign companies that have their central management and control exercised in Mauritania may be deemed resident regardless of where they are incorporated. The POEM test considers factors such as the location of board meetings, where senior executives operate, and where strategic decisions are made.

Source Rules — Mauritania-Source Income

Non-residents are taxed only on income derived from sources in Mauritania. Employment income is sourced where the duties are performed. Business income is sourced where the business activities are carried out (or through a permanent establishment). Property income is sourced where the property is located. Dividends are sourced where the paying company is resident. Interest is sourced where the payer is resident. Royalties are sourced where the intellectual property is used.

Double Tax Treaties

Mauritania has a limited network of double tax treaties, primarily with Arab League countries and certain African nations. Treaties generally follow the OECD or Arab League model and reduce withholding tax rates on dividends, interest, and royalties paid to residents of treaty countries. To claim treaty benefits, the recipient must provide a Certificate of Tax Residency from their home country.

FAQs

If I work remotely for a foreign company while in Mauritania, am I taxable?

If you are physically present for 183+ days, you are a tax resident and must declare your worldwide income, including salary from foreign employment.

How do I prove I am not a resident for DGI purposes?

Maintain records of travel dates, visa stamps, employment contracts, and tax returns from your home country. A Certificate of Tax Residency from your home country is strong evidence.

Can I be resident in two countries at once?

Yes, dual residency is possible. The applicable double tax treaty will contain a tie-breaker clause to determine which country has primary taxing rights.

Disclaimer

This guide provides general information about Mauritanian tax residency for the 2026 tax year. Tax laws and treaty provisions 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.