Various taxes levied in Mauritania are discussed in this article
Individual – Taxes on personal income
Residents of Mauritius are taxed on their international earnings. Foreign income, on the other hand, is not taxable in Mauritania if the taxpayer can show that it was taxed elsewhere.
Non-residents are only taxed on income earned in Mauritanian.
The following are the progressive tax rates for employment income and pensions.
- From 6,000 to 9,000 pays 15%
- Between 9,000 and 21,000 pays 25%
- Exceeding 21,000 pays 40%
Aside from the monthly income tax contribution, an annual apprenticeship tax of 0.6 percent of annual payroll expenditures is required.
By the 15th of the following month, the tax contributions must be made to the authorities.
The standard penalty for late ITS submission and payment is 10% of the outstanding balance.
Social Security in Mauritania
In Mauritania, both the employee and the employer contribute to the CNSS and CNAM monthly.
CNSS (Caisse Nationale de Securite Sociale): The employee contributes 1% of his monthly wage to Social Security, while the employer contributes 13% to Social Security and 2% to Medical Insurance. For contribution reasons, the maximum monthly earnings are 15,000 ouguiyas.
CNAM (Caisse Nationale d’Assurance Maladie): The employee will contribute 4% and the company will contribute 5% of the monthly salary. Employees must be on open-term contracts and the basis is gross salary.
Payments for social security must be sent to the authorities:
- Quarterly – By the 15th of the following month (for less than 20 employees)
- Monthly – Before the 15th of the next month (for more than 20 employees)
For late submission and payment of social security contributions, the standard penalty is 10% of the amount owing to CNSS.
Payroll Taxes
Income from public and private salaries, wages, and related allowances, as well as public or private pensions and life annuities, is subject to a payroll tax:
- When the beneficiary is domiciled in Mauritania, or when the beneficiary is domiciled elsewhere but is established in Mauritania.
- When the value of benefits in kind exceeds 20% of the beneficiary’s gross wage, the same tax is levied. However, only 40% of in-kind benefits will be taxed in this situation.
- Employees are subject to the tax on all remuneration they receive, and the tax rates are progressive:
- taxable remuneration of less than or equivalent to MRU 9,000 per month is 15%
- Monthly taxable remuneration of MRU 9,000 or more but less than or equal to MRU 21,000 is 25%.
- Monthly taxable remuneration over MRU 21,000 is 40%.
Property tax
Taxes are levied on the constructed property. The owner is responsible for it. This tax is levied on the rental value and ranges from 3% to 10%. In practice, however, an 8 percent rate is used.
Taxes on stamps and registration
Depending on the operations, there are a variety of stamps and/or registration fees.
Formal registration is required for the following items:
- Immovable property transfers or rights in immovable property transfers.
- Share transfers, leasehold rights, business, and clientele transfers.
- Movable property public auctions.
- Leases of real estate and leasing of real estate.
- Lease management agreements.
- Company divisions, joint ventures, or communities
- Government contracts.
- Transfers are completely free.
- Notarial deeds
- Judicial proceedings.
- Patents, trademarks and other intellectual property (IP) rights are assigned and concession.
- Administrative, extrajudicial, bailiff and registrar acts are specifically stated in this Title.
Mauritania Corporate Tax
The corporate income tax rate in Mauritania is a tax levied on businesses. Its value is determined by the net income organizations earn while conducting business, usually for one year. The Corporate Tax Rate generates a significant amount of revenue for the government of Mauritania. The rate is at 25 percent.
