Africa · Tax guide
Mauritania
Mauritania taxes company profits at 25%, with a minimum tax on turnover, and charges VAT at 16%. Taxes are administered by the Direction Générale des Impôts (DGI).
At a glance
- Corporate income tax
- 25%
- VAT
- 16%
- Withholding on services abroad
- 15%
- Withholding on dividends
- 10%
Minimum tax applies
Standard rate
Paid to non-residents
Tax on investment income
Corporate income tax
Companies pay 25% on profits, or the minimum tax on turnover if that is higher. The annual return is filed in the first months of the following year. Mining and hydrocarbon companies follow their own conventions.
VAT
VAT is 16%, with a higher rate on some petroleum products. Returns are filed monthly.
Payments abroad
Services paid to non-residents carry 15% withholding, and dividends carry 10%, unless a treaty lowers them.
Key dates
- MonthlyVAT return
- Early in the following yearAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate25%Under professional review
- Standard VAT rate16%Under professional review
- Withholding on services paid to non-residents15%Under professional review
- Withholding on dividends10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Mauritania based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Mauritania (a tax adviser in Mauritania) before making compliance decisions.