This article provides an up-to-date overview of the individual income tax framework in Mauritania (MR) for 2025, focusing on rates, brackets, and key withholding provisions relevant to both residents and internationally active professionals.
Individual Income Tax Structure in Mauritania
Mauritania operates a progressive personal income tax regime, assessing tax liability based on income. The Mauritanian ouguiya (MRU) is the official currency for tax purposes. The current structure applies to residents with taxable income sourced within the country during the 2025 tax year.
Progressive Tax Brackets
Individual income tax in Mauritania is determined using a progressive rate system. This means higher portions of income are taxed at higher rates. The thresholds for 2025, as reported in available data, are as follows:
| Taxable Income Bracket (MRU) | Rate (%) |
|---|---|
| MRU 6,000 – MRU 8,999 | 15% |
| MRU 9,000 – MRU 20,999 | 25% |
| MRU 21,000 and above | 40% |
For reference, at an approximate rate of 1 USD = 39 MRU (as of early 2025), the lowest bracket starts at around $154 USD, and the top bracket applies to taxable income exceeding approximately $538 USD.
Assessment Basis
Taxable income incorporates various types of remuneration and other income sources as defined by Mauritanian authorities. The system is income-based, meaning income is assessed individually for tax liability.
Withholding Taxes and Surtaxes
In addition to the core progressive rates, Mauritania applies certain withholding taxes (otherwise known as surtaxes) on specific types of payments. These are particularly relevant for business owners, landlords, and service providers.
| Situation | Withholding Rate (%) |
|---|---|
| Remuneration for services (resident, liable for personal business income tax) | 2.5% |
| Real estate rent paid to individuals | 18% |
For instance, individuals earning rental income from real estate will have tax withheld at 18% on such payments. Meanwhile, a 2.5% withholding applies to remuneration for services where the payee is subject to personal business income tax. These surtaxes can have a material impact on take-home amounts and should be incorporated into tax planning, especially for those managing property or independent business activities.
Minimum Holding Periods and Deduction Information
No minimum or maximum holding periods have been specified in the most recent data. Similarly, publicly available details on specific annual income tax deductions for 2025 are not disclosed by Mauritanian authorities at this time. It is advisable to review updated regulations periodically, as this information is often refreshed annually.
Pro Tips for Managing Mauritanian Income Tax in 2025
- Carefully monitor which income streams are subject to higher withholding rates, particularly real estate and professional services, as these can impact cash flow and estimated tax liabilities.
- Maintain thorough documentation for all income sources, along with evidence of taxes withheld at source, to streamline your annual tax filing and reduce review times.
- Proactively check official announcements from Mauritanian tax authorities to ensure you remain compliant; authorities may update rates or thresholds periodically.
- Consider working with a local tax professional, especially if your income is derived from both salaried work and business or rental activities, to optimize your tax position within the progressive rate structure.
Official Resource
For the most authoritative and updated information, consult the official government tax portal at finances.gov.mr.
In summary, Mauritania’s 2025 individual income tax framework follows a progressive model with clear thresholds and differentiated withholding for select income types. Understanding your applicable tax bracket and the impact of surtaxes is crucial for financial planning and compliance. Regular engagement with official updates and diligent record-keeping are key for anyone with business or investment interests in Mauritania.