Mauritania

Last update: 2026-05-29
MR MRUUM Arabic
Pros
Significant untapped mineral and offshore gas reserves offering high-yield investment opportunities in extractive industries.
Strategic maritime access via the Atlantic coast for establishing independent international trade and logistics hubs.
Special Economic Zone in Nouadhibou providing tax exemptions and simplified administrative procedures for foreign capital.
Cons
Pervasive systemic corruption and bureaucratic hurdles requiring frequent informal payments to navigate state institutions.
Fragile regional security environment and risks of cross-border instability affecting long-term operational safety.
Underdeveloped infrastructure and unreliable power supply increasing operational costs for energy-intensive private ventures.
Personal income
0 → 40%
progressive
Corporate
25%
flat
Capital gains
0 → 40%
progressive
VAT (standard)
16%
standard rate
i 6.4 PRIVACY GRADE
i 5.8 VERY LOW TAX
i 3.3 HOLDING
i 2.9 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 1.4 EASY CITIZENSHIP
VERYLOW TAX 5.8/10 HOLDING 3.3/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 6.4/10 EASYCITIZENSHIP 1.4/10
01/08

Will Mauritania tax what you earn?

income tax tax residency territorial system

YES, A LOT. Mauritania taxes personal income heavily (top marginal rate 40%), and its definition of tax residence is wide: prolonged stay, economic centre of gravity, the net closes. The classic combo of high rate and broad catchment. Leaving is rarely as simple as buying a plane ticket.

Personal income taxi
0 → 40%
progressive · 4 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
Tax residence testi
no day count
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Mauritania tax what you own?

capital gains wealth tax inheritance dividends interest

YES, A LOT. Mauritania taxes capital gains heavily (40% at the top), but stops short of an annual wealth charge or inheritance regime. Realisation is the trigger; until you sell, the position keeps compounding.

Capital gainsi
40%
progressive
Dividend taxi
10%
flat
Interest incomei
10%
flat
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
40%
The Central Bank of Mauritania (BCM) issued a formal notice in 2018 stating that cryptocurrencies are not legal tender and their use is prohibited (interdit) within the national territory. There is no specific tax legislation for digital assets; consequently, any income or gains derived from such activities are subject to the general Personal Income Tax (ITS) regime, which features progressive rates reaching a top marginal bracket of 40%.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Mauritania?

corporate tax criminal liability public registry VAT IP box

NO. Mauritania runs the full pressure stack: corporate tax at 25%, criminal liability for misuse of corporate assets (your own consent doesn't waive the offense; using company funds for personal purposes is prosecutable, even as sole shareholder), and public corporate registries (your name as shareholder visible to anyone with a browser). Heavy rate, real prosecution risk, full ownership visibility. Hard to design a worse operating frame for an owner-operator.

Corporate taxi
25%
flat · +2% Minimum tax on income if higher than the tax calculated at the standard rate · +10% Branch withholding tax on after-tax income for branches of foreign companies
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL LIABILITY
Articles 818 and 825 of the Commercial Code (Loi n° 2000-05 du 18 janvier 2000)
Mauritania follows the 'Autonomy of the Legal Entity' principle, where a company's assets are legally distinct from those of its shareholders. Under Article 818 (for SARLs) and Article 825 (for SAs) of the Commercial Code, the 'Abus de Biens Sociaux' (Misuse of Corporate Assets) is a criminal offense punishable by 1 to 5 years of imprisonment and fines. This applies even to a sole shareholder-manager because the act is considered a violation of the 'social interest' (intérêt social) of the entity, which is protected independently of the owner's personal interests or the company's current solvency.
Shareholders privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM)
Directors privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM)
Incorporation costi
Limited Liability Company (LLC)
Société à Responsabilité Limitée (SARL)
Commercial Registry Fees (Guichet Unique) USD 12
Notary Fees and Legal Documentation USD 1,248
Professional Incorporation Service Fees USD 1,998
Total USD 3,258
VAT standard ratei
16%
2 distinct tiers in force
16% 18%
Digital & telecom
18%
telecom
04/08

Is Mauritania good for your holding company?

treaty network participation exemption withholding

NO. Mauritania doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
TERRITORIAL
Individuals: worldwide income taxation regardless of source. Corporates: territorial principle — foreign-source profits generally exempt.
Participation exemptioni
90%
10% holding · 24 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
10%
non-resident outbound
WHT · interest
10%
non-resident outbound
WHT · royalties
15%
non-resident outbound
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · MR 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with MR.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Mauritania?

exit tax territorial system dual citizenship

SOME. Mauritania taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Mauritania protect your privacy?

info exchange corporate registries

YES. Mauritania has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 2/10 active · 2 pending
CRS
CARF
FATCA
MLI
BEPS
MAAC
2022
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Mauritania itself a liability?

blacklists FATF standing

NO. Mauritania carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Mauritania?

press freedom crypto CBDC EU

PARTLY. Mauritania scores in the middle band of the RSF press-freedom index (rank #50): civil society operates but the boundaries are real. Crypto sits in the standard regulated tier.

Press freedom · RSF indexi
50/180
score 67 · ↓ 17 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Mauritania CBDC
The central bank aims to preserve the stability of the Mauritanian financial system and the health of the economy.
Central Bank of Mauritania
RESEARCH
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Mauritania. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.